Can Schedule B be made available for Public Inspection?
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Last modified 6/5/2020 9:36:10 AM EST |
Added by ExpressTaxExempt Team
Yes, Schedule B can be made available for public inspection for organizations that file 990-PF and section 527 political organizations that file Form 990.
However, an organization that files Form 990 along with schedule B attachment is not required to disclose the name and address of the contributors while making its schedule public. Other than that, the information such as the amounts of contributions, the description of noncash contributions can be be made available for public inspection unless it identifies the contributor.
In addition to it, an organization filing a copy of its Form 990 with a state is not required to include its Schedule B unless it is specifically required by the state. The state may automatically make the schedule available for public inspection along with the rest of Form 990.