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990 - Donors who are related - Schedule B

990.

3 donors, each are related.

1 donates $5,000

2 donates $4,500

3 donates $500

I know that at minimum Donor 1 is reported but I don't know if, and how, to report the Donors 2 and 3

The instructions don't mention related party donors. But I feel strongly this issue comes up frequently.

Schedule B instructions don't seem to address this issue. I found this:  Include all separate and independent gifts that are $1,000 or more to determine a contributor’s total contribution. Gifts that are less than $1,000 may be disregarded.

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