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||
Filing thresholds (which 990 return to file)
|Get a form to fill out, or a publication, for exempt organizations|
|Learn how to complete and file a return for the current tax year|
|File a return for the current tax year|
|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
|Find out what kinds of organizations are tax-exempt|
|Find out if an organization is eligible to receive tax deductible charitable contributions or get statistics about exempt organizations|