When filing Form 990, many nonprofit organizations are required to complete Schedule B, which provides information about significant donors. However, there is often confusion about whether donor names must be included and whether they remain confidential. Here’s what you need to know.
Who Needs to File Schedule B?
Organizations that receive substantial contributions from individual donors must complete Schedule B if:
They received contributions of $5,000 or more from a single donor during the tax year, OR
They are a 501(c)(3) organization and received donations exceeding 2% of total contributions from a single donor.
Private foundations and political organizations must always disclose substantial donor information, regardless of the amount.
Are Donor Names Required?
For 501(c)(3) Public Charities: While donor names and addresses must be reported on Schedule B when submitted to the IRS, they are not required to be disclosed to the public. Nonprofits can redact donor names and addresses when providing a public copy of their Form 990.
For 501(c)(4) and Other Exempt Organizations: Recent IRS changes mean that most non-501(c)(3) organizations no longer need to report donor names and addresses on Schedule B at all.
For Private Foundations & Political Organizations: Donor names and addresses must be fully disclosed and are not protected from public disclosure.
Confidentiality & Public Disclosure
While the IRS requires donor names for compliance, public inspection rules allow charities to redact donor information on copies they share publicly. However, state requirements may vary—some states (such as California) may still require nonprofits to provide unredacted Schedule B filings.
Key Takeaways
If required to file Schedule B, nonprofits must report major donors to the IRS.
Public charities do not need to disclose donor names publicly.
Private foundations and political organizations must disclose donor names.
Always check state-specific disclosure laws for additional requirements.
For further assistance with compliance and IRS filings, reach out to InstantNonprofit Support for guidance!