Schedule G (Form 990) – Fundraising or Gaming Activities

Last reviewed: 2025-10-26

Use the Schedule G (Form 990sg) – Supplemental Info on Fundraising Events (2026) Tax Form Calculator Schedule G (Form 990sg) – Supplemental Info on Fundraising Events (2026) as a stand alone tax form calculator to quickly calculate specific amounts for your 2026 990sg state tax return. Alternatively, you can use one of our Combined Federal and State Tax Estimators to quickly calculate your salary, tax, and take-home pay.

Schedule G is used by nonprofits that conduct significant fundraising events, hire professional fundraisers, or operate gaming activities. If your organization files Form 990 or 990‑EZ and earns over $15,000 from events or gaming, Schedule G is mandatory.

Prepare your financial records for:

Fundraising Events: Detail gross receipts, contributions, and direct expenses (Part I).
Professional Fundraisers: List all contracts and percentage arrangements with third parties (Part II).
Gaming: Report bingo, pull-tabs, raffles, or other activities, including net income and compliance with state/local rules (Part III).

Supplemental Information Regarding Fundraising or Gaming Activities
Name of the organization					Employer identification number
Part I Fundraising Activities. Complete if the organization answered “Yes” on Form 990, Part IV, line 17. Form 990-EZ filers are not required to complete this part.
1	Indicate whether the organization raised funds through any of the following activities. Check all that apply.
a	Mail solicitations			e	Solicitation of non-government grants
b	Internet and email solicitations			f	Solicitation of government grants
c	Phone solicitations			g	Special fundraising events
d	In-person solicitations
2a	Did the organization have a written or oral agreement with any individual (including officers, directors, trustees, or key employees listed in Form 990, Part VII) or entity in connection with professional fundraising services?						Yes No
b	If “Yes,” list the 10 highest paid individuals or entities (fundraisers) pursuant to agreements under which the fundraiser is to be compensated at least $ by the organization.
(i) Name and address of individual or entity (fundraiser)		(ii) Activity	(iii) Did fundraiser have custody or control of contributions?		(iv) Gross receipts from activity	(v) Amount paid to(or retained by) fundraiser listed in col. (i)	(vi) Amount paid to (or retained by) organization
1			Yes	No
1
2
3
4
5
6
7
8
9
10
Total ▸
3	List all states in which the organization is registered or licensed to solicit contributions or has been notified it is exempt from registration or licensing.

Part II Fundraising Events. Complete if the organization answered “Yes” on Form 990, Part IV, line 18, or reported more than $15,000 of fundraising event contributions and gross income on Form 990-EZ, lines 1 and 6b. List events with gross receipts greater than $5,000.
Revenue				(a) Event #1 (event type)	(b) Event #2 (event type)	(c) (c) Other events (total number)	(d) Total events (add col. (a) through col. (c))
		1	Gross receipts
		2	Less: Contributions
		3	Gross income (line 1 minus line 2)
Direct Expenses		4	Cash prizes
		5	Noncash prizes
		6	Rent/facility costs
		7	Food and beverages
		8	Entertainment
		9	Other direct expenses
		10	Direct expense summary. Add lines 4 through 9 in column (d) ▸
		11	Net income summary. Subtract line 10 from line 3, column (d) ▸
Part III Gaming. Complete if the organization answered “Yes” on Form 990, Part IV, line 19, or reported more than $15,000 on Form 990-EZ, line 6a.
Revenue				(a) Bingo	(b) Pull tabs/instant bingo/progressive bingo	(c) Other gaming	(d) Total gaming (add col. (a) through col. (c))
Revenue		1	Gross revenue
Direct Expenses		2	Cash prizes
		3	Noncash prizes
		4	Rent/facility costs
		5	Other direct expenses
		6	Volunteer labor	Yes % No	Yes % No	Yes % No
		7	Direct expense summary. Add lines 2 through 5 in column (d) ▸
		8	Net gaming income summary. Subtract line 7 from line 1, column (d) ▸
9	Enter the state(s) in which the organization conducts gaming activities:
a	Is the organization licensed to conduct gaming activities in each of these states?						Yes No
b	If “No,” explain:
10a	Were any of the organization’s gaming licenses revoked, suspended, or terminated during the tax year?						Yes No
b	If “Yes,” explain:
11	Does the organization conduct gaming activities with nonmembers?						Yes No
12	Is the organization a grantor, beneficiary or trustee of a trust, or a member of a partnership or other entity formed to administer charitable gaming?						Yes No
13	Indicate the percentage of gaming activity conducted in:
a	The organization’s facility					13a	%
b	An outside facility					13b	%
14	Enter the name and address of the person who prepares the organization’s gaming/special events books and records:
	Name ▸
	Address ▸
15a	Does the organization have a contract with a third party from whom the organization receives gaming revenue?						Yes No
b	If “Yes,” enter the amount of gaming revenue received by the organization ▸ $ and the amount of gaming revenue retained by the third party ▸ $
c	If “Yes,” enter name and address of the third party:
	Name ▸
	Address ▸
16	Gaming manager information:
	Name ▸
	Gaming manager compensation ▸
	Description of services provided ▸ $
	Director/officer		Employee		Independent contractor
17	Mandatory distributions:
a	Is the organization required under state law to make charitable distributions from the gaming proceeds to retain the state gaming license?						Yes No
b	Enter the amount of distributions required under state law to be distributed to other exempt organizations or spent in the organization’s own exempt activities during the tax year ▸ $
Part IV Supplemental Information. Provide the explanations required by Part I, line 2b, columns (iii) and (v); and Part III, lines 9, 9b, 10b, 15b, 15c, 16, and 17b, as applicable. Also provide any additional information. See instructions

Schedule G is vital for demonstrating transparency in how fundraising dollars are earned and spent. It ensures your organization complies with IRS requirements on income sources, use of third-party fundraisers, and legality of gaming operations. If any fundraising or gaming activity is outsourced, ensure contracts and revenue shares are fully disclosed.

Last reviewed: 2025-10-26: If you believe this form requires an update, please contact us.

Be aware that some states require public reporting of fundraising arrangements shown in Schedule G. To reduce audit risk, retain all receipts, promotional materials, and service contracts. You may also benefit from automated calculators that help test different scenarios for event profitability and tax reporting thresholds.

Ensure Schedule G is submitted with accurate figures and signed appropriately, as failure to report gaming or fundraising correctly can affect your organization’s public image and exempt status.

Frequently Asked Questions

Can I estimate the General Business Credit?

Start with Form 3800 and then reflect the credit here.

How much would a 401(k) contribution change my net?

Model it with the 401(k) Calculator then rerun this page with your pre-tax amount.

Considering an IRS Offer in Compromise?

Read through Form 656-B to understand eligibility and steps.

What does FICA include?

FICA includes Social Security and Medicare payroll taxes withheld from employee wages.

Is there a quick pay-frequency comparison?

Yes—switch frequency on this page; for employer filings see 941 vs 944.

Important Notes

All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.