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Exempt Organizations Annual Reporting Requirements - Overview - Annual Return Filing Exceptions

Are there any exceptions to the requirement to file Form 990?

Organizations with gross receipts and assets below certain thresholds at the end of their tax years may file Form 990-EZ, Short Form Return of Organization Exempt from Income Tax. In addition, certain other church-affiliated organizations and governmental organizations are not required to file annual information returns. Finally, organizations whose annual gross receipts are normally less than $25,000 are not required to file an annual return, but may be required to file an annual electronic notice - e-Postcard - beginning in 2008.
 

The following organizations must file another return in lieu of the Form 990:

Page Last Reviewed or Updated: 18-Jun-2014