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Instructions for Schedule I
(Form 990)
(Rev. December 2024)

Grants and Other Assistance to Organizations, Governments, and Individuals in the
United States

TREASURY/IRS
AND OMB USE
ONLY DRAFT
December 10, 2024
Section references are to the Internal Revenue Code unless
otherwise noted.

Future Developments

For the latest information about developments related to
Schedule I (Form 990) and its instructions, such as legislation
enacted after they were published, go to IRS.gov/Form990.

What's New

Continuous-use form and instructions. Schedule I (Form
990) and these instructions have been converted from an
annual revision to continuous use. Use these instructions for
tax year 2024 and subsequent years until a superseding
revision is issued.

General Instructions

Note. Terms in bold are defined in the Glossary of the
Instructions for Form 990, Return of Organization Exempt
From Income Tax.

Purpose of Schedule

Schedule I (Form 990) is used by an organization that files
Form 990 to provide information on grants and other
assistance made by the filing organization during the tax
year to domestic organizations, domestic governments,
and domestic individuals. Report activities conducted by
the organization directly. Also, report activities conducted by
the organization indirectly through a disregarded entity or a
joint venture treated as a partnership.

Grants and other assistance include awards, prizes,
contributions, noncash assistance, cash allocations,
stipends, scholarships, fellowships, research grants, and
similar payments and distributions made by the organization
during the tax year. For purposes of Schedule I, grants and
other assistance don’t include:
• Salaries or other compensation to employees, or
payments to independent contractors if the primary
purpose of such payments is to serve the direct and
immediate needs of the organization (such as legal,
accounting, or fundraising services).
• The payment of any benefit by a 501(c)(9) voluntary
employees’ beneficiary association (VEBA) to employees
of a sponsoring organization or contributing employer, if
such payment is made under the terms of the VEBA trust
and in compliance with section 505.
• Grants to affiliates that aren’t organized as legal entities
separate from the filing organization, or payments made
to branch offices, accounts, or employees of the
organization located in the United States.
A domestic organization includes a corporation or
partnership created or organized in the United States or
under the law of the United States or of any state or territory.
A trust is a domestic organization if a court within the United
Nov 7, 2024

States or a U.S. territory is able to exercise primary
supervision over the administration of the trust, and one or
more U.S. persons (or persons in U.S. territories) have the
authority to control all substantial decisions of the trust.
A domestic government is a state, a U.S. territory, a
political subdivision of a state or U.S. territory, the United
States, or the District of Columbia. A grant to a U.S.
government agency must be included on this schedule
regardless of where the agency is located or operated.

A domestic individual is a person, including a foreign
citizen, who lives or resides in the United States (or a U.S.
territory) and not outside the United States (or a U.S.
territory).

Parts II and III of this schedule may be duplicated to list
additional grantees (Part II) or types of grants/assistance
(Part III) that don’t fit on the first page of these parts. Number
each page of each part.

Don’t report on this schedule foreign grants or assistance,
including grants or assistance provided to domestic
organizations, domestic governments, or domestic
individuals for the purpose of providing grants or other
assistance to a designated foreign organization, foreign
government, or foreign individual. Instead, report them on
Schedule F (Form 990), Statement of Activities Outside the
United States.

Who Must File

An organization that answered “Yes” on Form 990, Part IV,
Checklist of Required Schedules, line 21 or 22, must
complete Part I and either Part II or Part III of this schedule
and attach it to Form 990.
If an organization isn’t required to file Form 990 but
chooses to do so, it must file a complete return and provide
all of the information requested, including the required
schedules.

Specific Instructions
Part I. General Information on Grants
and Assistance
Complete this part if the organization answered “Yes” on
Form 990, Part IV, line 21 or 22.

Lines 1 and 2. On line 1, indicate “Yes” or “No” regarding
whether the organization maintains records to substantiate
amounts, eligibility, and selection criteria used for grants. In
general terms, describe how the organization monitors its
grants to ensure that such grants are used for proper
purposes and aren’t otherwise diverted from the intended
use. For example, the organization can describe the periodic
reports required or field investigations conducted. Use Part IV
for the organization’s narrative response to line 2.

Instructions for Schedule I (Form 990) (Rev. 12-2024) Catalog Number 94677H
Department of the Treasury Internal Revenue Service www.irs.gov

Part II. Grants and Other Assistance
to Domestic Organizations and
Domestic Governments
Line 1. Complete line 1 if the organization answered “Yes”
on Form 990, Part IV, line 21. A “Yes” response means that
the organization reported more than $5,000 on Form 990,
Part IX, line 1, column (A). Enter information only for each
recipient domestic organization or domestic government
that received more than $5,000 aggregate of grants or
assistance from the organization during the tax year.
Enter the details of each organization or entity on a
separate line of Part II. If there are more organizations or
entities to report in Part II than space available, report the
additional organizations or entities on duplicate copies of Part
II. Use as many duplicate copies as needed, and number
each page. Use Part IV if additional space is needed for
descriptions of particular column entries.
Column (a). Enter the full legal name and mailing address
of each recipient organization or government entity.
Column (b). Enter the employer identification number
(EIN) of the grant recipient.
Column (c). Enter the section of the Internal Revenue
Code under which the organization receiving the assistance
is tax exempt, if applicable (for example, a school described
in section 501(c)(3) or a social club described in section
501(c)(7)). If a recipient is a government entity, enter the
name of the government entity. If a recipient is neither a
tax-exempt nor a government entity, leave column (c) blank.
Column (d). Enter the total dollar amount of cash grants
to each recipient organization or entity for the tax year. Cash
grants include grants and allocations paid by cash, check,
money order, electronic fund or wire transfer, and other
charges against funds on deposit at a financial institution.
Columns (e) and (f). Enter the fair market value of
noncash property. Describe the method of valuation. Report
property with a readily determinable market value (for
example, market quotations for securities) at its fair market
value. For marketable securities registered and listed on a
recognized securities exchange, measure market value on
the date the property is distributed to the grantee by the
average of the highest and lowest quoted selling prices or the
average between the bona fide bid and asked prices. When
fair market value can’t be readily determined, use an
appraised or estimated value.
Column (g). For noncash property or assistance, enter a
description of the property or assistance. List all that apply.
Examples of noncash assistance include medical supplies or
equipment, pharmaceuticals, blankets, and books or other
educational supplies.
Column (h). Describe the purpose or ultimate use of the
grant funds or other assistance. Don’t use general terms,
such as charitable, educational, religious, or scientific. Use
more specific descriptions, such as general support,
payments for nursing services, or laboratory construction.
Enter the type of assistance, such as medical, dental, or free
care for indigent hospital patients. In the case of disaster
assistance, include a description of the disaster and the
assistance provided (for example, “Food, shelter, and
clothing for Organization A’s assistance to victims of
Colorado wildfires”). Use Part IV if additional space is needed
for descriptions.

If the organization checks “Accrual” on Form 990,

TIP Part XII, line 1; follows Financial Accounting

Standards Board Accounting Standards
Codification (FASB ASC 958) (formerly “SFAS 116”) (see
instructions for Form 990, Part IX); and makes a grant during
the tax year to be paid in future years to a domestic
organization or domestic government, it should report the
grant’s present value in Part II, line 1, column (d) or (e), and
report any accruals of present value increments in future
years.

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Line 2. Add the number of recipient organizations listed on
Schedule I (Form 990), Part II, line 1, that (a) have been
recognized by the Internal Revenue Service as exempt from
federal income tax as described in section 501(c)(3); (b) are
churches, including synagogues, temples, and mosques; (c)
are integrated auxiliaries of churches and conventions or
association of churches; or (d) are domestic governments.
Enter the total.
Line 3. Add the number of recipient organizations listed on
Schedule I (Form 990), Part II, line 1, that aren’t described on
line 2. This number should include both organizations that
aren’t tax exempt and organizations that are tax exempt
under section 501(c) but not section 501(c)(3).

Part III. Grants and Other Assistance
to Domestic Individuals

Complete Part III if the organization answered “Yes” on Form
990, Part IV, line 22. A “Yes” response means that the
organization reported more than $5,000 on Form 990, Part
IX, line 2, column (A).

Enter information for grants and other assistance made
to or for the benefit of individual recipients. Don’t complete
Part III for grants or assistance provided to individuals
through another organization or entity, unless the grant or
assistance is earmarked by the filing organization for the
benefit of one or more specific domestic individuals.
Instead, complete Part II, earlier. For example, report a
payment to a hospital designated to cover the medical
expenses of particular domestic individuals in Part III and
report a contribution to a hospital designated to provide some
service to the general public or to unspecified domestic
charity patients in Part II.
Enter the details of each type of assistance to individuals
on a separate line of Part III. If there are more types of
assistance than space available, report the types of
assistance on duplicate copies of Part III. Use as many
duplicate copies as needed, and number each page. Use
Part IV if additional space is needed for descriptions of
particular column entries.

Column (a). Specify type(s) of assistance provided, or
describe the purpose or use of grant funds. Don’t use general
terms, such as charitable, educational, religious, or scientific.
Use more specific descriptions, such as scholarships for
students attending a particular school; provision of books or
other educational supplies; food, clothing, and shelter for
indigents, or direct cash assistance to indigents; etc. In the
case of specific disaster assistance, include a description of
the type of assistance provided and identify the disaster (for
example, “Food, shelter, and clothing for immediate relief for
victims of Colorado wildfires”).
Column (b). Enter the number of recipients for each type of
assistance. If the organization is unable to determine the

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Instructions for Schedule I (Form 990) (Rev. 12-2024)

actual number, provide an estimate of the number. Explain in
Part IV how the organization arrived at the estimate.
Column (c). Enter the aggregate dollar amount of cash
grants for each type of grant or assistance. Cash grants
include grants and allocations paid by cash, check, money
order, electronic fund or wire transfer, and other charges
against funds on deposit at a financial institution.

pharmaceuticals, blankets, and books or other educational
supplies.
If the organization checks “Accrual” on Form 990,

TIP Part XII, line 1; follows Financial Accounting

Standards Board Accounting Standards
Codification (FASB ASC 958) (formerly “SFAS 116”) (see
instructions for Form 990, Part IX); and makes a grant during
the tax year to be paid in future years to a domestic
individual, it should report the grant’s present value in Part
III, column (c) or (d), and report any accruals of present value
increments in future years.

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December 10, 2024
Column (d) and (e). Enter the fair market value of noncash
property. Describe the method of valuation. Report property
with a readily determinable market value (for example, market
quotations for securities) at its fair market value. For
marketable securities registered and listed on a recognized
securities exchange, measure market value by the average of
the highest and lowest quoted selling prices or the average
between the bona fide bid and asked prices, on the date the
property is distributed to the grantee. When fair market value
can’t be readily determined, use an appraised or estimated
value.
Column (f). For noncash grants or assistance, enter
descriptions of property. List all that apply. Examples of
noncash assistance include medical supplies or equipment,

Instructions for Schedule I (Form 990) (Rev. 12-2024)

Part IV. Supplemental Information

Use Part IV to provide narrative information required in Part I,
line 2, regarding monitoring of funds, and in Part III, column
(b), regarding how the organization estimated the number of
recipients for each type of grant or assistance. Also, use Part
IV to provide other narrative explanations and descriptions,
as needed. Identify the specific part and line(s) that the
response supports. Part IV can be duplicated if more space is
needed.

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