I have a non profit whose purpose is to help communities disproportionately affected by the pandemic by handing out mask, giving out books that teach how to clean and sanitize and other things to recover and or avoid getting sick. The organization raised money from various donors to sponsor books to had out. is this program or fundraising income? it is a 501c3 org...no salaries...only voulunteers.
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Why not All Other Contributions?
It's not Program Service Revenue.
Based on your description, I'd answer "Neither."
If the organization reached out and got funding from donations, grants, and so forth, it'd be Contributions, gifts.... etc. Line 1 on F990; Sch B may be required for major donations; Line 1 on Statement of Revenue - Page 9, Part VIII.
If the organization sold the books, charged the participants $5 each for a COVID seminar, or charged $2 for for going to a home to deliver face mask, that'd be Program. Line 1 on F990; Line 2 on Statement of Revenue - Page 9, Part VIII.
If the organization held an event, charged $20 per participant, it'd be a fundraising with the expenses (hall rental, food & beverages, appearance fees for Pink Floyd, etc) reported accordingly. Line 11 on F990; Line 8a for gross income, Line 8b for direct expenses on Statement of Revenue - Page 9, Part VIII.
Other disclosures may be required IF professional fundraiser was hired....
The nature of income does not depend on whether salaries were paid, though it could be relevant to determine if certain activities were subject to the "unrelated business income tax", but this likely would be TMI.
Hope this helps.
It should read:
".... home to deliver face masks, that'd be Program. Line 2 on F990; Line 2 on Statement of Revenue - Page 9, Part VIII. "
15m - 5m = 10m. Thus, I spent at least 10m saying what @sjrcpa said just in two sentences, not knowing the ex-AllStar would take this on.
That was old-man-mumbling at work. LOL....
I'm not very chatty. 😄
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