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Which forms do exempt organizations file?

Most tax-exempt organizations are required to file an annual return. Which form an organization must file generally depends on its financial activity, as indicated in the chart below.

Status

Form to File

 Instructions  

Gross receipts normally ≤ $50,000
Note: Organizations eligible to file the e-Postcard may choose to file a full return

990-N

n/a

Gross receipts < $200,000, and
Total assets < $500,000

990-EZ

or 990

Instructions

Gross receipts ≥ $200,000, or
Total assets ≥ $500,000

990

Instructions

Private foundation - regardless of financial status

990-PF

Instructions


Additional forms, schedules, and instructions are available:

Page Last Reviewed or Updated: 03-Jul-2014