Exempt Organizations Annual Reporting Requirements - Overview - Annual Return Filing Exceptions


Are there any exceptions to the requirement to file Form 990?

Organizations with gross receipts and assets below certain thresholds at the end of their tax years may file Form 990-EZ, Short Form Return of Organization Exempt from Income TaxPDF. In addition, certain other church-affiliated organizations and governmental organizations are not required to file annual information returns. Finally, organizations whose annual gross receipts are normally less than $50,000 are not required to file an annual return, but may be required to file an annual electronic notice - e-Postcard.

The following organizations must file another return instead of the Form 990:

  • Private foundations (Form 990-PFPDF)
  • Employee benefit trusts (Form 5500)
  • Black lung benefit trusts (Form 990-BLPDF)
  • Religious and apostolic organizations described in Code section 501(d)
    (Form 1065PDF).