If you answered “no” to any of the questions above, the President needs to review the 990 before making
Person completing this checklist: _______________________
Name of Organization/Event/Fund (as it should appear on file)
Name of Fiscal Sponsor (if applicable)
Where was the 501(c) 3 verification obtained?
IRS determination letter
Tax ID or EIN #: ________________________________
IRS Pub 78
Required for all organizations:
Program description obtained:
Form 990 obtained:
What month/year was the 990 filed? _________
Other form of public charity verification: ___________________
Note: If it is not a form 990, but rather a 990PF or 990 EZ, please consult President for other verification
standards. If it is a PF, you must verify it has Private Operating Foundation status (Part VII-A, line 9). If
not, contact donor. We cannot make the grant.
Examining the Form 990
Evidence of Public Support (Part I)
y Line 1d: Did the organization receive any gifts or contributions?
If No, refer to section IV/Public Support Schedule.
y Is Line 21 a positive number?
Accuracy/honesty in reporting expenses (Part II)
y Are columns C & D less than column B?
If Line 1D shows more than $1,000,000 in contributions, agency should record some fundraising
expenses under Part II of Column D, Line 44. Call agency if in doubt.
Viability of the organization (Part IV)
y Is Line 59 (Total Assets) greater than Line 66 (Total Liabilities)?
If No, see the President. He will determine whether there is a ne