990 EZ Line item Classifications

Our PTO coordinates the collection of Box Tops. Do the monies received go on line 1 (Contibutions, gifts etc) or on 6b (Gross income from fundraising)? Second, we conduct a Turkey Cup challenge - students bring in money and it all goes to the local food bank. Again, should money in go on line 6b and money out on line 10? Thank you!

I put Box Tops in line 1.

Our school did "Pennies for Patients" and I also put that money in line 1, and the expense as a program service accomplishment since it was run by student council and educated the kids about the needs of others.

Another year, we made a donation to the Leukemia Society, and that went on line 10, because the students were not involved in the donation.
- gjcoram
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BoxTops--line 1
Turkey Cup--line 1 in, line 16 out. You're asking for donations, and they you are turning around and giving a donation to a charitable organization. An activity that only generates donations is not a fundraising event. The "out" line is kind of questionable. I don't view a donation you choose to make to a food bank as a grant; I think of a grant more as something where someone applies for funds from you.
- mum24kids
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