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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.
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