990

[neeter83]

Where do I report donations for a building on the 990?

[sjrcpa]

Donations received?

Or donations made ?

[neeter83]

Received

[IRonMaN]

Contributions sounds like a good spot.

[neeter83]

They are not contributions

[IRonMaN]

If donations aren't contributions, what are they?

Out of curiosity, have you previously prepared any 990 returns?

[qbteachmt]

"They are not contributions"

Are they Loans to be repaid? Are they Promises (pledges)?

They are Pledges if they would be returned upon failure to build that building. Otherwise, they are Restricted Funds, as Contribution to the project.

If you know something you are not telling us, you should include it while we are trying to be helpful.