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:

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

  • An integrated auxiliary of a churches described in Treasury Regulations Section 1.6033-2(h),
  • The exclusively religious activities of a religious order, or
  • 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