A contributor (person) includes individuals, fiduciaries, partnerships, corporations, associations, trusts, and exempt organizations. In addition to it, organizations described under section 509(a)(2), 170(b)(1)(A)(iv), and 170(b)(1)(A)(vi) must report governmental units as contributors.
Here is the following information that must be provided for each contributor to be listed in Schedule B
a) Description of the noncash property given.
b) The fair market value of the property contributed, or if the fair market value is not readily determinable, the appraised value, or estimated value of the property.
c) Date that the contribution was received.
For certain gifts received by 501(c)(7), 501(c)(8), and 501(c)(10) organizations, additional disclosures are required regarding the gift’s purpose, use, how the gift is held, who the transferee of the gift is, and what the relationship between the transferee and transferor is. This information must be listed in Schedule B while filing your annual information return (Form 990, 990-PF or 990-EZ)