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 statusis Section 501(c) or 4947(a)(1).
- If theTax-exempt statusis Section 501(c) theCode section number if exemptmust be a3
- 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.
note
- To force the public support test to calculate, go to theSchAscreen in the Schedule A folder, then select1 = Calculate part II when not requiredinPublic support test for Schedule B.
- To suppress the public support test for Schedule B, select2 = Suppress support test for Schedule BinPublic support test for Schedule B.
2nd special rule
The 2nd special rule is marked if all the following is true:
- Tax-exempt statusis Section 501(c) on the990screen in the General folder.
- Code section number if exemptis 7, 8, or 10 on the990screen.
- At least one contributor has contributed $1,000 or more andCharitable contributionis marked on theSection 501(c)(7),(8),(10)tab on theContributor Informationwindow for that contributor.
Refer to the line instructions on Schedule B Page 1 next to the second special rule checkbox for the requirements.
note
If the above is completed, contributors who gave $1,000 or more and have marked
Charitable contribution
will show on Part 1 of Schedule B with N/A
shown for the name and address.3rd special rule
The 3rd special rule is marked if all the following is true:
- Tax-exempt statusis Section 501(c) on the990screen in the General folder.
- Code section number if exemptis 7, 8, or 10 on the990screen.
- No contributor has contributed $1,000 or more andCharitable contributionis marked on theSection 501(c)(7),(8),(10)tab on theContributor Informationscreen for that contributor.
Refer to the line instructions on Schedule B Page 1 next to the 3rd special rule checkbox for the requirements.
