Navigating the challenges of Schedule A – the public support test

Schedule A (Form 990 or 990-EZ), Public Charity Status and Public Support, is a schedule that is required by most U.S. charities that file Form 990 (or Form 990-EZ). The filing of Schedule A is driven by a “Yes” answer to Form 990, Part IV, Line 1, which asks, “Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If ’Yes,’ complete Schedule A.” For Form 990-EZ filers, Part VI, Line 52 asks about completion of