Schedule I (Form 990) – Grants and Assistance Reporting

Last reviewed: 2025-10-26

Use the Schedule I (Form 990si) – Assistance to Organizations & Individuals Tax Form Calculator Schedule I (Form 990si) – Assistance to Organizations & Individuals as a stand alone tax form calculator to quickly calculate specific amounts for your 2026 990si 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 I (Form 990) is required for tax-exempt organizations that distribute grants, scholarships, or financial assistance to individuals or entities. It ensures public accountability in the use of exempt funds and provides the IRS with details on the type, value, and purpose of each distribution.

Before completing Schedule I, gather records on:

Recipient categories: Separate reports are required for domestic organizations, foreign entities, and individuals.
Amounts disbursed: Report cash, property, or in-kind assistance provided, including total amounts and purpose of grant.
Monitoring procedures: Detail the controls in place to confirm proper fund usage, especially for foreign grants or high-value awards.
Selection criteria: Summarize the processes used to determine eligibility and approval of financial assistance.

Grants and Other Assistance to Organizations, Governments, and Individuals in the United States
Part I General Information on Grants and Assistance
1	Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees’ eligibility for the grants or assistance, and the selection criteria used to award the grants or assistance? Yes No
2	Describe in Part IV the organization’s procedures for monitoring the use of grant funds in the United States. Part
Part II Grants and Other Assistance to Domestic Organizations and Domestic Governments. Complete if the organization answered “Yes” on Form 990, Part IV, line 21, for any recipient that received more than $5,000. Part II can be duplicated if additional space is needed.
1 (a) Name and address of organization or government		(b) EIN	(c) IRC section (if applicable)	(d) Amount of cash grant	(e) Amount of noncash assistance	(f) Method of valuation (book, FMV, appraisal, other)	(g) Description of noncash assistance	(h) Purpose of grant or assistance
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(5)
(6)
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2	Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ▸
3	Enter total number of other organizations listed in the line 1 table ▸
Part III Grants and Other Assistance to Domestic Individuals. Complete if the organization answered “Yes” on Form 990, Part IV, line 22. Part III can be duplicated if additional space is needed. (
(a) Type of grant or assistance			(b) Number of recipients	(c) Amount of cash grant	(d) Amount of noncash assistance	(e) Method of valuation (book, FMV, appraisal, other)	(f) Description of noncash assistance
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Part IV Supplemental Information. Provide the information required in Part I, line 2; Part III, column (b); and any other additional information.

Organizations should maintain detailed records of each grant, including application files, board minutes, approval processes, and post-award follow-up documentation. For foreign recipients, additional due diligence may include affidavits, expenditure responsibility checks, and independent audits.

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

Proper completion of Schedule I demonstrates transparency and strengthens public trust in charitable missions. If your organization operates internationally or disburses large-scale funds, consider implementing grant management software that can export Schedule I-compatible summaries.

Use our Schedule I calculator to verify data entries and test grant impact totals before final IRS submission.

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.