Organizations that need to furnish information on the type of noncash contributions received for the current tax year must file and attach Schedule M.
Schedule M has to be attached with Form 990 only when the organization performs any of the following activity:
However, there's no need to report noncash contributions received by the organization in a prior year (or) donations of services and materials; donated use of facilities, and equipment.
The Schedule M will be automatically generated if required while filing your Form 990 using the "Interview-Based" filing in ExpressTaxExempt. The Schedule M will also be made available to you depending upon the information you enter in your Form 990 using the "Form-Based" filing in ExpressTaxExempt.