Exempt Organizations Annual Reporting Requirements - Form 990, Schedule R: Related Organization Reporting for Organizations Filing Form 990-EZ


What are the related organization reporting requirements for organizations filing Form 990-EZ?

Only two lines in Form 990-EZ, Short Form Return of Organization Exempt From Income Tax PDF, pertain to related organizations. Line 45 asks whether the organization has any controlled entities, because the organization must file Form 990 and not 990-EZ if there was a transfer of funds with a controlled entity. Also, line 49 asks whether the organization (if a 501(c)(3) organization) made any transfer to a related tax-exempt organization other than a 501(c)(3) organization and, if so, whether the related organization was a section 527 organization.

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