Schedule D (Form 990) is used by tax-exempt organizations to provide additional information on certain financial activities, including donor-advised funds, conservation easements, and other assets. This form helps the IRS and the public understand specific financial details that are not fully captured in Form 990.

Tax-exempt organizations that file Form 990 and have specific financial activities or significant assets as outlined in the form instructions.

Schedule D is a form that provides additional financial information for tax-exempt organizations, detailing specific assets and financial practices.

Tax-exempt organizations that file Form 990 and have specific financial activities or significant assets must complete Schedule D.

The due date for Schedule D aligns with Form 990, typically the 15th day of the 5th month after the fiscal year ends.