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Exempt Organizations - Required Filings

Although they are exempt from income taxation, exempt organizations are generally required to file annual returns of their income and expenses with the Internal Revenue Service. If an organization has unrelated business income, it must file an unrelated business income tax return. In addition to filing an annual exempt organization return, exempt organizations may be required to file other returns and pay employment taxes.  Some organizations may be required to file certain returns electronically.

Additional information

Form 990 Resources and Tools for Exempt Organizations


Return to Life Cycle of a Social Welfare Organization

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Return to Life Cycle of a Business League (Trade Association)

Page Last Reviewed or Updated: 02-May-2014