Annual Filing Requirements for Supporting Organizations

 

A section 509(a)(3) supporting organization must file Form 990 or 990-EZ PDF. A supporting organization must file annually even if would otherwise fall within a filing exception because:

  • Its gross receipts are normally $50,000 or less,
  • It's a church or church-affiliated organization described in Revenue Procedure 96-10 PDF, or
  • It's an affiliate of a governmental unit described in Revenue Procedure 95-48 PDF.

     

    The following supporting organizations are not required to file an annual return:

  1. An integrated auxiliary of a churches described in Treasury Regulations Section 1.6033-2(h),
  2. The exclusively religious activities of a religious order, or
  3. An organization, the gross receipts of which are normally not more than $5,000, that supports a section 501(c)(3) religious organization.

If the organization is described in (3) but not in (1) or (2), then it must submit Form 990-N unless it voluntarily files Form 990 or 990-EZ.

Additional information