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Level 5
August 18, 2020
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990-ez schedule B type of contribution button

  • August 18, 2020
  • 2 replies
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I'm filing a 990ez schedule B and listing contributors. They contributed cash, but I'm showing an error on the Type of contribution. The choices are only person, payroll or noncash, but they were cash contributions. Can anyone explain this to me? It's for a 2018 return.

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Best answer by qbteachmt

It's in the instructions.

"In column (d), check the type of contribution. Check all that apply for the contributor listed. If a cash contribution came directly from a contributor (other than through payroll deduction), check the “Person” box. A cash contribution includes contributions paid by cash, credit card, check, money order, electronic fund or wire transfer, and other charges against funds on deposit at a financial institution.
If an employee’s cash contribution was forwarded by an employer (indirect contribution), check the “Payroll” box. If an employer withholds contributions from employees’ pay and periodically gives them to the organization, report only the employer’s name and address or “N/A,” as applicable, and the total amount given unless you know that a particular employee gave enough to be listed separately.
Check the “Noncash” box in column (d) for any contribution of property other than cash during the tax year, and complete Part II of this schedule."

2 replies

qbteachmt
qbteachmtAnswer
Level 15
August 18, 2020

It's in the instructions.

"In column (d), check the type of contribution. Check all that apply for the contributor listed. If a cash contribution came directly from a contributor (other than through payroll deduction), check the “Person” box. A cash contribution includes contributions paid by cash, credit card, check, money order, electronic fund or wire transfer, and other charges against funds on deposit at a financial institution.
If an employee’s cash contribution was forwarded by an employer (indirect contribution), check the “Payroll” box. If an employer withholds contributions from employees’ pay and periodically gives them to the organization, report only the employer’s name and address or “N/A,” as applicable, and the total amount given unless you know that a particular employee gave enough to be listed separately.
Check the “Noncash” box in column (d) for any contribution of property other than cash during the tax year, and complete Part II of this schedule."

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gfpstaxesAuthor
Level 5
August 19, 2020

Thank you - I didn't see the separate instructions for Schedule B until now.