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Exempt Organizations Annual Reporting Requirements - Filing Procedures: Certain Organizations Required to File Electronically

Which tax-exempt organizations are required to file returns electronically?

For tax years ending on or after December 31, 2006, tax-exempt organizations and non-exempt charitable trusts with total assets of $10 million or more, who file at least 250 returns annually (including income tax, excise tax, employment tax, and information returns (including Forms W-2 and 1099)), must file Forms 990 electronically. In addition, private foundations and non-exempt charitable trusts must file Forms 990-PF electronically regardless of their asset size, if they file at least 250 returns annually.

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Page Last Reviewed or Updated: 16-Dec-2015