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Annual Filing Requirements for Supporting Organizations

A section 509(a)(3) supporting organization must file Form 990 or 990-EZ. A supporting organization must file annually even if would otherwise fall within a filing exception because—

The following supporting organizations are not required to file an annual return, however:

  1. An integrated auxiliary of a church described in Regulations section 1.6033-2(h),
  2. The exclusively religious activities of a religious order, or
  3. An organization, the gross receipts of which are normally not more than $5,000, that supports a section 501(c)(3) religious organization.

If the organization is described in (3) but not in (1) or (2), then it must submit Form 990-N unless it voluntarily files Form 990 or 990-EZ.

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Page Last Reviewed or Updated: 05-Jun-2014