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Form 990 Resources and Tools

Form 990 series returns are required to be filed by most tax-exempt organizations, except for church and government-affiliated organizations. Form 990 is the IRS primary tool for gathering information about tax-exempt organizations, for educating organizations about tax law requirements and ensuring their compliance.  Organizations use it to inform the public about their programs.  In addition, most states rely on Form 990 to perform charitable and other regulatory oversight, and to satisfy state income tax filing requirements for organizations claiming exemption from state income tax.

This web page presents material about the 990 series forms and annual filing requirements in four groupings. Each  grouping has information for tasks typically performed by the group.

If you cannot find what you want on these pages, try using our Site Index or use the Search box in the upper right corner of each page on IRS.gov.

Page Last Reviewed or Updated: 28-Feb-2014