[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-304771-105":53,"doc-detail-304771-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","instructions-for-schedule-r-form-990-related-organizations-and-unrelated-partnerships","Instructions for Schedule R (Form 990) - Related Organizations and Unrelated Partnerships","","Instructions for Schedule R (Form 990) explaining how to report related organizations and unrelated partnerships. Covers the form’s purpose, how drafts are handled before official release, and key requirements for identifying related organizations during the tax year. Provides guidance on which filer types must complete Schedule R and which parts apply based on answers to specific Form 990 questions, including relationships such as parent, subsidiary, and brother/sister entities.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/instructions-for-schedule-r-form-990-related-organizations-and-unrelated-partnerships/304771/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/instructions-for-schedule-r-form-990-related-organizations-and-unrelated-partnerships/304771.png","ImageObject",442,249,{"name":88,"@type":89},"Aurora","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-27","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":73},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is Schedule R (Form 990) used for?","Question",{"text":108,"@type":109},"It is used to provide information about related organizations and certain transactions involving them, as required as part of Form 990 reporting.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Which organizations must file Schedule R?",{"text":113,"@type":109},"Organizations may be required to complete all or part of Schedule R depending on their filing status and specific answers on Form 990, including questions on disregarded entities and related organizations.",{"name":115,"@type":106,"acceptedAnswer":116},"How are related organizations defined for Schedule R?",{"text":117,"@type":109},"A related organization includes entities connected through relationships such as parent control, subsidiary control, or brother/sister control by the same controlling person or persons during the tax year.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},304771,1790553106,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":73,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":76},4810365810221,"https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d","Note: The draft you are looking for begins on the next page.  \nCaution: DRAFT—NOT FOR FILING  \nThis is an early release draft of an IRS tax form, instructions, or publication, which the IRS is providing for your information. Do not file draft forms. We incorporate all significant changes to forms posted with this coversheet. However, unexpected issues occasionally arise, or legislation is passed—in this case, we will post a new draft of the form to alert users that changes were made to the previously posted draft. Thus, there are never any changes to the last posted draft of a form and the final revision of the form. Forms and instructions are subject to OMB approval before they can be officially released, so we post drafts of them until they are approved. Drafts of instructions and pubs usually have some additional changes before their final release. Early release drafts are at [IRS.gov/DraftForms](IRS.gov/DraftForms and)[ and](IRS.gov/DraftForms and) remain there after the final release is posted at [IRS.gov/LatestForms](IRS.gov/LatestForms. Also see)[. Also see](IRS.gov/LatestForms. Also see) [IRS.gov/Forms](IRS.gov/Forms).  \nMost forms and publications have a page on [IRS.gov:](IRS.gov:) [IRS.gov/Form1040](IRS.gov/Form1040 for)[ for](IRS.gov/Form1040 for)[ ](IRS.gov/Form1040 for)Form 1040; [IRS.gov/Pub501](IRS.gov/Pub501) for Pub. 501; [IRS.gov/W4](IRS.gov/W4 for Form W-4)[ for Form W-4](IRS.gov/W4 for Form W-4); and [IRS.gov/ScheduleA](IRS.gov/ScheduleA for Schedule A)[ for Schedule A](IRS.gov/ScheduleA for Schedule A) (Form 1040), for example, and similarly for other forms, pubs, and schedules for Form 1040. When typing in a link, type it into the address bar of your browser, not a Search box on [IRS.gov](IRS.gov).  \nIf you wish, you can submit comments to the IRS about draft or final forms, instructions, or pubs at [IRS.gov/FormsComments](IRS.gov/FormsComments. Include)[. Include](IRS.gov/FormsComments. Include) “NTF” followed by the form or pub number (for example, “NTF1040”,“NTFW4”, “NTF501”, etc. ) in the body of the message to route your message properly. We cannot respond to all comments due to the high volume we receive and may not be able to consider many suggestions until the subsequent revision of the product, but we will review each “NTF”message. If you have comments on reducing paperwork and respondent (filer) burden, with respect to draft or final forms, please respond to the relevant information collection through the Federal Register process; for more info, click here.  \nInstructions for Schedule R (Form 990)  \n(Rev. December 2024)  \nRelated Organizations and Unrelated Partnerships  \nFutuFor therleateTt eveinformlRaotiponmeabonuEttsdevelopAments relaSted to UOiPnafvrtoremRI rofatviSoiewchen odnYualenyRor(Fgao/rm 9nizat9in)srRetquhatirears ide treSettifyedingfor federal  \nForm 990 and its instructions, such as legislation enacted tax purposes as disregarded entities of the filing  \nafter they were published, [go to](go to IRS.gov/Form990. organization. Part)[ IRS.gov/Form990](go to IRS.gov/Form990. organization. Part)[. organization. Part](go to IRS.gov/Form990. organization. Part) II requires identifying information on related  \nWC( oFoitnu99’sou0) saNAe-usndtwe fheorseminNasndtrucitnisotrnsuDhcatiovensbe.eSncchoenOdvuelerteRd fromMtifitaxnfoedderea-ermenttxreieBalimttanfoipoxgrtnfioopunfedrgnrpoerananyosmaralizettaioextUanilonatsopusepnrdp.PaaoraortnnyseresrSeaIsIalIrnhatsiieqzapsedCutooiPiresonargr SraEstnciIdtVoiehzrnatreatpotiqifaoryreunaiitnrsigtretoeashanstet aordrfeor  \nan annual revision to continuous use. Both the form and trusts. Part V requires information on transactions between  \nthese instructions will be updated only as needed.  \nGNoInsetetrnuceTtireronamslsfoInsin br FoOortmlrdua99rce0t,dioeRfeiNnnetursdninoftheOrgGLalonissazatioryYn of theExempt   \nFrom Income Tax.  \nthe organization and related organizations (excluding  \ncisnhtrereicivhiglatiaetRthrdedesedoo(asrerggadntanesiintAzciesizart","cbCaiskjJ4DsXaeC","https://ap.wps.com/l/cbCaiskjJ4DsXaeC","pdf",443229,9,"English","# Who Must File\n## Related-organization filing criteria\n## Chart mapping filer answers to required Schedule R parts","[{\"question\":\"What is Schedule R (Form 990) used for?\",\"answer\":\"It is used to provide information about related organizations and certain transactions involving them, as required as part of Form 990 reporting.\"},{\"question\":\"Which organizations must file Schedule R?\",\"answer\":\"Organizations may be required to complete all or part of Schedule R depending on their filing status and specific answers on Form 990, including questions on disregarded entities and related organizations.\"},{\"question\":\"How are related organizations defined for Schedule R?\",\"answer\":\"A related organization includes entities connected through relationships such as parent control, subsidiary control, or brother/sister control by the same controlling person or persons during the tax year.\"}]","Instructions for Schedule R (Form 990) - Related Organizations and Unrelated Partnerships | PDF",1789817137]