Form 990 Series - Which Forms do Exempt Organizations File? (Filing Phase-In)

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Form 990 Series - Which Forms do Exempt Organizations File? (Filing Phase-In)

Most tax-exempt organizations are required to file an annual return. Which form an organization must file generally depends on its financial activity, as indicated in the chart below. The chart also shows the transition period for exempt organizations required to file a redesigned annual return beginning with 2008 tax years (returns filed beginning in 2009).

2007 Tax Year (Filed in 2008 or 2009)	*Form to File*	*Instructions*
Gross receipts normally ≤ $25,000 Note: Organizations eligible to file the e-Postcard may choose to file a full return.	990-N	n/a
Gross receipts < $100,000, and Total assets < $250,000	990-EZ or 990	Instructions
Gross receipts ≥ $100,000, or Total assets ≥ $250,000	990	Instructions
Private foundation	990-PF	Instructions

2008 Tax Year (Filed in 2009 or 2010)	*Form to File*	*Instructions*
Gross receipts normally ≤ $25,000 Note: Organizations eligible to file the e-Postcard may choose to file a full return	990-N	n/a
Gross receipts < $1 million, and Total assets < $2.5 million	990-EZ or 990	Instructions
Gross receipts ≥ $1 million, or Total assets ≥ $2.5 million	990	Instructions
Private foundation	990-PF	Instructions

2009 Tax Year (Filed in 2010 or 2011)	*Form to File*	*Instructions*
Gross receipts normally ≤ $25,000 Note: Organizations eligible to file the e-Postcard may choose to file a full return	990-N	n/a
Gross receipts < $500,000, and Total assets < $1.25 million	990-EZ or 990	Instructions
Gross receipts ≥ $500,000, or Total assets ≥ $1.25 million	990	Instructions
Private foundation	990-PF	Instructions

2010 Tax Year and later (Filed in 2011 and later)	*Form to File*	*Instructions*
Gross receipts normally ≤ $50,000 Note: Organizations eligible to file the e-Postcard may choose to file a full return	990-N	n/a
Gross receipts < $200,000, and Total assets < $500,000	990-EZ or 990	Instructions
Gross receipts ≥ $200,000, or Total assets ≥ $500,000	990	Instructions
Private foundation	990-PF	Instructions

Additional forms, schedules, and instructions are available:

Page Last Reviewed or Updated: February 03, 2012