Knowledgebase

Are nonprofit organizations required to report grant recipients? (FAQ)

If the recipient is a charitable organization, the foundation that makes the grant and the charity that receives it may both list the grant in their annual reports. The Chronicle of Philanthropy lists nonprofit recipients of grants from large foundations in each issue. Private foundations must provide a list of grant recipients in Part XV of the Form 990-PF. Scanned images of the forms can be viewed at GuideStar.

The Forms 990 filed by the charities also include the names of some recipients - both individuals and organizations - of grants. Line 22 in Part II lists recipients of grants, although the names of some individual grant recipients are confidential, (for example, those receiving college scholarships). Others, such as scientists who receive research grants, are listed in the attachment to Line 22. Specific assistance to individuals, including direct cash assistance to indigents and disaster victims is included in line 23, but only a schedule of the categories of assistance provided is required rather than the names of the individuals who receive this assistance. As of 2001, students who receive financial aid from private schools are no longer listed on Form 990 attachments.