in-kind donations applicable for 501(c)(3) Organizations In-kind contributions of property, but not of services, should be reported on the 990. According to the IRS, these should be reported in Part VIII, line 1g, on line 1 of Parts II and III of Schedule A , in Part II of Schedule B , and in column (c) of Schedule M , if applicable. The value of donated services is shown as reconciling items on the 990 https://www.wildapricot.com/blog/in-kind-donations