Organizations exempt from income tax under Internal Revenue Code section 501(a), which includes sections 501(c), 501(e), 501(f), 501(k), 501(n), and 4947(a)(1) must generally file Form 990 or Form 990-EZ based on their gross receipts for the tax year. (See General Instruction B next for exceptions to the filing requirement.) For this purpose, gross receipts is the organization's total revenues from all sources during its annual accounting period, without subtracting any costs or expenses.

However, in addition to the above filing test, 501(c)(15) insurance companies are subject to a separate series of tests to determine whether small insurance companies qualify as tax exempt under section 501(c)(15) for the tax year. These separate tests use a different definition for gross receipts only for purposes of determining whether such insurance companies qualify as tax exempt. See Section 501(c)(15) Organizations below for additional information.

If the organization does not meet any of the exceptions listed in General Instruction B, and its annual gross receipts are normally more than $25,000, it must file Form 990 or Form 990-EZ. If the organization is a sponsoring organization, or a controlling organization within the meaning of section 512(b)(13), it must file Form 990. However, if the organization is a supporting organization described in section 509(a)(3), it generally must file Form 990 (Form 990-EZ if applicable) even if its gross receipts are normally $25,000, or less. Supporting organizations of religious organizations need not file Form 990 (or Form 990-EZ) if their gross receipts are normally $5,000, or less. See the gross receipts discussion in General Instruction B.

If the organization's gross receipts during the year are less than $100,000 and its total assets at the end of the year are less than $250,000, it may file Form 990-EZ instead of Form 990. Even if the organization meets this test, it can still file Form 990.

Organizations required to file Schedule A (Form 990 or 990-EZ), Organization Exempt Under Section 501(c)(3), that do not meet the support tests discussed in the instructions for Part IV of that schedule can contact the IRS at the following address to re-evaluate their determination-of-filing requirements.

Except for those types of organizations listed in General Instruction B, an annual return on Form 990, or Form 990-EZ, is required from every organization exempt from tax under section 501(a), including foreign organizations and cooperative service organizations described in sections 501(e) and (f); child care organizations described in section 501(k); and charitable risk pools described in section 501(n).

Section 501(c)(3), 501(e), (f), (k), and (n) organizations must also attach a completed Schedule A (Form 990 or 990-EZ) to their Form 990 or Form 990-EZ.

For purposes of these instructions, the term section 501(c)(3) includes organizations exempt under sections 501(e), (f), (k), and (n).

A section 501(c)(15) organization applies the same gross receipts test as other organizations to determine whether they must file the Form 990 or Form 990-EZ. However, section 501(c)(15) insurance companies are also subject to separate tests to determine whether they qualify as tax-exempt for the tax year. The following tests use a specific definition for gross receipts defined, below only for purposes of the following tests. Insurance companies that do not qualify as tax-exempt must file Form 1120-PC, U.S. Property and Casualty Insurance Company Income Tax Return, or Form 1120, U.S. Corporation Income Tax Return, as taxable entities. See Notice 2006-42, which is on page 878 of the Internal Revenue Bulletin 2006-19 at www.irs.gov/pub/irs-irbs/irb06-19.pdf.

Tax-exempt political organizations must file Form 990 or Form 990-EZ (if applicable) unless the organization is excepted from filing under Exemption 14 or 15 of General Instruction B. A qualified state or local political organization (defined below) must file Form 990 (not Form 990-EZ) only if it has gross receipts of $100,000 or more.

For additional information, including the prohibition of involvement in the organization of a federal candidate or office holder, see section 527(e)(5).

A disregarded entity, as described in Regulations sections 301.7701-1 through 301.7701-3, is treated as a branch or division of its parent organization for federal tax purposes. Therefore, financial and other information applicable to a disregarded entity must be reported as the parent organization's information.

Any nonexempt charitable trust (described in section 4947(a)(1)) not treated as a private foundation is also required to file Form 990, or Form 990-EZ, along with a completed Schedule A (Form 990 or 990-EZ). See the discussion in General Instruction D for exceptions to filing Form 1041, U.S. Income Tax Return for Estates and Trusts.

If the organization's application for exemption is pending, check the Application pending box in the heading of the return and complete the return.

Organizations that previously filed Form 990 or Form 990-EZ and meet exemption 15 under General Instruction B do not have to file a return.

Exempt organizations that filed Form 990, or Form 990-EZ, but are no longer required to file because they meet a specific exemption (other than exemption 15 in General Instruction B) must advise their IRS area office so their filing status can be updated.

Exempt organizations that are not sure of their area office may call the IRS at 1-877-829-5500. Exempt organizations that stop filing Form 990, or Form 990-EZ, without notifying their area office may receive service center correspondence inquiring about their returns. When responding to these inquiries, these organizations must give the specific reason for not filing.

Organizations that are eligible to receive tax deductible contributions are listed in Publication 78, Cumulative List of Organizations described in Section 170(c) of the Internal Revenue Code of 1986. An organization may be removed from this listing if our records show that it is required to file Form 990, or Form 990-EZ, but it does not file a return or advises us that it is no longer required to file. However, contributions to such an organization may continue to be deductible by the general public until the IRS publishes a notice to the contrary in the Internal Revenue Bulletin.

Do not use the definition of gross receipts described in General Instruction A , under Section 501(c)(15) Organizations to figure gross receipts.

Gross receipts are the total amounts the organization received from all sources during its annual accounting period, without subtracting any costs or expenses.

Gross receipts when acting as an agent.   If a local chapter of a section 501(c)(8) fraternal organization collects insurance premiums for its parent lodge and merely sends those premiums to the parent without asserting any right to use the funds or otherwise deriving any benefit from collecting them, the local chapter does not include the premiums in its gross receipts. The parent lodge reports them instead. The same treatment applies in other situations in which one organization collects funds merely as an agent for another.

Figure gross receipts for Form 990 and Form 990-EZ as follows.

To determine if an organization's gross receipts are normally $25,000 or less, apply the following test. An organization's gross receipts normally are considered to be $25,000 or less if the organization is:

To determine if an organization's gross receipts are normally $5,000 or less, apply the following test. An organization's gross receipts normally are considered to be $5,000 or less if the organization is:

By phone and in person.   You can order forms and publications by calling 1-800-TAX-FORM (1-800-829-3676). You can also get most forms and publications at your local IRS office.

Schedule A (Form 990 or 990-EZ).   Organization Exempt Under Section 501(c)(3) (Except Private Foundation) and Section 501(e), 501(f), 501(k), 501(n), or Section 4947(a)(1), Nonexempt Charitable Trust. An organization is not required to file Schedule A (Form 990 or 990-EZ) if its gross receipts are normally $25,000 or less. See the gross receipts discussion in General Instruction B.

Schedule B (Form 990, 990-EZ, or 990-PF).   Schedule of Contributors. Schedule B (Form 990, 990-EZ, or 990-PF) provides contributor information for line 1 of Form 990 and 990-EZ. All Form 990 and 990-EZ filers must complete and attach this schedule to their return unless they meet an exception, and check the box in item M of Form 990 (item H on Form 990-EZ).

Forms W-2 and W-3.   Wage and Tax Statement; and Transmittal of Wage and Tax Statements.

Form W-9.   Request for Taxpayer Identification Number and Certification.

Form 940.   Employer's Annual Federal Unemployment (FUTA) Tax Return.

Form 941.   Employer's QUARTERLY Federal Tax Return. Used to report social security, Medicare, and income taxes withheld by an employer and social security and Medicare taxes paid by an employer.

Form 943.   Employer's Annual Federal Tax Return for Agricultural Employees.

Trust Fund Recovery Penalty.   If certain excise, income, social security, and Medicare taxes that must be collected or withheld are not collected or withheld, or these taxes are not paid to the IRS, a Trust Fund Recovery Penalty may apply. The Trust Fund Recovery Penalty may be imposed on all persons (including volunteers) who the IRS determines were responsible for collecting, accounting for, and paying over these taxes, and who acted willfully in not doing so.

  This penalty does not apply to volunteer unpaid members of any board of trustees or directors of a tax-exempt organization, if these members are solely serving in an honorary capacity, do not participate in the day-to-day or financial activities of the organization, and do not have actual knowledge of the failure to collect, account for, and pay over these taxes. However, the preceding sentence does not apply if it results in no person being liable for the penalty.

  The penalty is equal to the unpaid trust fund tax. See Pub. 15 (Circular E), Employer's Tax Guide, for more details, including the definition of responsible persons.

Form 990-T.   Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e)). Filed separately for organizations with gross income of $1,000 or more from business unrelated to the organization's exempt purpose. The Form 990-T is also filed to pay the section 6033(e)(2) proxy tax. For Form 990, see line 85 and its instructions; for Form 990-EZ, see line 35 and its instructions.

Form 990-W.   Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt Organizations.

Form 1040.   U.S. Individual Income Tax Return.

Form 1041.   U.S. Income Tax Return for Estates and Trusts. Required of section 4947(a)(1) nonexempt charitable trusts that also file Form 990 or Form 990-EZ. However, if such a trust does not have any taxable income under Subtitle A of the Code, it can file Form 990, or Form 990-EZ, and does not have to file Form 1041 to meet its section 6012 filing requirement. If this condition is met, complete Form 990, or Form 990-EZ, and do not file Form 1041.

  A section 4947(a)(1) nonexempt charitable trust that normally has gross receipts of not more than $25,000 (see the gross receipts discussion in General Instruction B) and has no taxable income under Subtitle A must complete line 92 and the signature block on page 9 of the Form 990. On the Form 990-EZ, complete line 43 and the signature block on page 3 of the return. In addition, complete only the following items in the heading of Form 990 or Form 990-EZ:

  

Form 1096.   Annual Summary and Transmittal of U.S. Information Returns.

Form 1098 series.    Information returns to report mortgage interest, student loan interest, qualified tuition and related expenses received, and a contribution of a qualified vehicle that has a claimed value of more than $500.

Form 1099 series.   Information returns to report acquisitions or abandonments of secured property, proceeds from broker and barter exchange transactions, cancellation of debt, dividends and distributions, certain government and state qualified tuition program payments, taxable distributions from cooperatives, interest payments, payments of long-term care and accelerated death benefits, miscellaneous income payments, distributions from an HSA, Archer MSA or Medicare Advantage MSA, original issue discount, distributions from pensions, annuities, retirement or profit-sharing plans, IRAs, insurance contracts, etc., and proceeds from real estate transactions. Also, use certain of these returns to report amounts that were received as a nominee on behalf of another person.

Form 1120-POL.   U.S. Income Tax Return for Certain Political Organizations.

Form 1128.   Application To Adopt, Change, or Retain a Tax Year.

Form 3115.   Application for Change in Accounting Method.

Form 4506.   Request for Copy of Tax Return.

Form 4506-A.   Request for Public Inspection or Copy of Exempt or Political Organization IRS Form.

Form 4562.   Depreciation and Amortization.

Form 4720.   Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code.

Form 5500.   Annual Return/Report of Employee Benefit Plan. Employers who maintain pension, profit-sharing, or other funded deferred compensation plans are generally required to file the Form 5500. This requirement applies whether or not the plan is qualified under the Internal Revenue Code and whether or not a deduction is claimed for the current tax year.

Form 5768.   Election/Revocation of Election by an Eligible Section 501(c)(3) Organization To Make Expenditures To Influence Legislation.

Form 8282.   Donee Information Return. Required of the donee of charitable deduction property who sells, exchanges, or otherwise disposes of donated property within 3 years after receiving it. The form is also required of any successor donee who disposes of charitable deduction property within 3 years after the date that the donor gave the property to the original donee. It does not matter who gave the property to the successor donee. It may have been the original donee or another successor donee.

Form 8283.   Noncash Charitable Contributions.

Form 8300.   Report of Cash Payments Over $10,000 Received in a Trade or Business. Used to report cash amounts in excess of $10,000 that were received in a single transaction (or in two or more related transactions) in the course of a trade or business (as defined in section 162).

  However, if the organization receives a charitable cash contribution in excess of $10,000, it is not subject to the reporting requirement since the funds were not received in the course of a trade or business.

Form 8822.   Change of Address. Used to notify the IRS of a change in mailing address that occurs after the return is filed.

Form 8868.   Application for Extension of Time To File an Exempt Organization Return.

Form 8870.   Information Return for Transfers Associated With Certain Personal Benefit Contracts. Used to identify those personal benefit contracts for which funds were transferred to the organization, directly or indirectly, as well as the transferors for, and beneficiaries of, those contracts.

Form 8871.   Political Organization Notice of Section 527 Status.

Form 8872.   Political Organization Report of Contributions and Expenditures.

Form 8886-T.   Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction.

Form 8899.    Notice of Income from Donated Intellectual Property. Used to report net income from qualified intellectual property to the IRS and the donor.

Form 8921.   Applicable Insurance Contracts Information Return.

Form TD F 90-22.1.    Report of Foreign Bank and Financial Accounts.

Publication 463.   Travel, Entertainment, Gift, and Car Expenses.

Publication 525.   Taxable and Nontaxable Income.

Publication 526.   Charitable Contributions.

Publication 538.   Accounting Periods and Methods.

Publication 598.   Tax on Unrelated Business Income of Exempt Organizations.

Publication 910.   IRS Guide to Free Tax Services.

Publication 946.   How To Depreciate Property.

Publication 1771.   Charitable Contributions—Substantiation and Disclosure Requirements.

The organization may consult the appropriate officials of all states and other jurisdictions in which it does business to determine their specific filing requirements. Doing business in a jurisdiction may include any of the following: (a) soliciting contributions or grants by mail or otherwise from individuals, businesses, or other charitable organizations; (b) conducting programs; (c) having employees within that jurisdiction; (d) maintaining a checking account; or (e) owning or renting property there.

Some or all of the dollar limitations applicable to Form 990, or Form 990-EZ, when filed with the IRS may not apply when using Form 990, or Form 990-EZ, in place of state or local report forms. Examples of the IRS dollar limitations that do not meet some state requirements are the $25,000 gross receipts minimum that creates an obligation to file with the IRS (see the gross receipts discussion in General Instruction B) and the $50,000 minimum for listing professional fees in Part II-A of Schedule A (Form 990 or 990-EZ).

State or local filing requirements may require the organization to attach to Form 990, or Form 990-EZ, one or more of the following: (a) additional financial statements, such as a complete analysis of functional expenses or a statement of changes in net assets; (b) notes to financial statements; (c) additional financial schedules; (d) a report on the financial statements by an independent accountant; and (e) answers to additional questions and other information. Each jurisdiction may require the additional material to be presented on forms they provide. The additional information does not have to be submitted with the Form 990, or Form 990-EZ, filed with the IRS.

Even if the Form 990, or Form 990-EZ, that the organization files with the IRS is accepted by the IRS as complete, a copy of the same return filed with a state will not fully satisfy that state's filing requirement if required information is not provided, including any of the additional information discussed above, or if the state determines that the form was not completed by following the applicable Form 990, or Form 990-EZ, instructions or supplemental state instructions. If so, the organization may be asked to provide the missing information or to submit an amended return.