At first glance, Form 990 Schedule O appears quite innocuous, just a bunch of blank lines and nothing more. However, first impressions can be deceiving. There are a few minimum requirements that make this form mandatory, rather than just an option as it may appear. Further, for proactive filers, Schedule O offers an important opportunity to tell more of a not-for-profit’s story.
Minimum Requirements
Perhaps surprisingly, Schedule O is the only one of the 16 different Form 990 schedules that