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Form 990 Resources and Tools

This page provides resources and tools for tax-exempt organizations relating to annual filing requirements and 990-series forms.

A tax-exempt organization must file an annual information return or notice with the IRS, unless an exception applies. Annual information returns include Form 990, Form 990-EZ and Form 990-PF. Form 990-N (e-Postcard) is an annual notice. Form 990 is the IRS' primary tool for gathering information about tax-exempt organizations, educating organizations about tax law requirements and promoting compliance. Organizations also use the Form 990 to share information with the public about their programs. Additionally, most states rely on the Form 990 to perform charitable and other regulatory oversight and to satisfy state income tax filing requirements for organizations claiming exemption from state income tax.

If you want to:

Check out these resources:

Find out the requirements to file exempt organizations annual returns

Annual Exempt Organization Returns

 

Filing thresholds (which 990 return to file)

 

FAQs about the Annual Reporting Requirements for Exempt Organizations

Get a form to fill out, or a publication, for exempt organizations

Forms for exempt organizations

 

Publications for exempt organizations

 

Exempt Employer's Toolkit

Learn how to complete and file a return for the current tax year

Form 990 Overview Course

 

Unrelated Business Income Tax Returns

 

Private foundation excise taxes

Intermediate Sanctions (taxes on excess benefit transactions)

 

Communications excise taxes

 

Employment taxes and information returns

File a return for the current tax year

Current Form 990 - Forms and Instructions

File the Form 990-N (e-Postcard) for small tax-exempt organizations Annual Electronic Filing Requirement for Small Exempt Organizations — Form 990-N (e-Postcard)
Find out when to disclose/provide copies of
returns to others

Charitable Organizations - Substantiation and Disclosure Requirements

 

FAQs About the Exempt Organization Public Disclosure Requirements

 

Non-Compliance with Exempt Organizations Public Disclosure Requirements

 

Exempt Organizations - Disclosures Required

 

Exempt Organizations Public Disclosure - Obtaining Copies of Documents from IRS

Find out what kinds of organizations are tax-exempt

Types of Tax-Exempt Organizations

Life Cycle of an Exempt Organization

Find out if an organization is eligible to receive tax deductible charitable contributions or get statistics about exempt organizations

Exempt Organizations Select Check (Pub. 78 data)

Statistical Information About Tax-Exempt Organizations

Additional information

Page Last Reviewed or Updated: 28-Mar-2016