What is a federated campaign in Form 990?
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A federated campaign is a fundraising program carried out by multiple fundraising agencies and organizations. Generally, these campaigns are conducted in a specific area to generate revenue, which is then distributed to participating non-profit organizations based on donations, volunteers, and other similar contributions. 

The funds generated by the federated campaign are restricted to charitable causes alone.

Reporting information about federated campaigns on Form 990

The revenue/contributions generated through the federated campaigns should be reported on both Form 990 and 990-EZ as per the organization’s gross receipts.

Form 990

• A nonprofit organization should report the revenue generated through the federated campaigns in Line 1a of Part VIII of IRS Form 990. 
• The Federated fundraising agencies that conduct these programs should report their revenue like all the other filing organizations through Lines 1a to 1g in Part VIII of Form 990.

Form 990 - EZ 

• Contributions received through federated fundraising agencies should be mentioned in Line 1 and within the parentheses on Line 6b. 
• Gross income generated through fundraising events should be reported in Line 6b.