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Exempt Organizations Annual Reporting Requirements - Form 990, Schedules A and B: 990-N Filer Need Not File Schedule A

My organization is very small and files the e-postcard, Form 990-N. Must it file Form 990, 990-EZ or Schedule A?

No. Because the organization’s annual gross receipts are less than $50,000, it may file Form 990-N.  However, if you believe the organization has not met the public support test for two consecutive years and its status should be changed to a private foundation, you should complete Schedule A to verify that the organization did not meet the test and file Form 990-PF, Return of Private Foundation.

Page Last Reviewed or Updated: 24-Apr-2014