Form 990 Series Which Forms Do Exempt Organizations File Filing Phase In

 

Most tax-exempt organizations are required to file an annual return. Which form an organization must file generally depends on its financial activity, as indicated in the chart below.

Status

Form to File

Instructions

Gross receipts normally ≤ $50,000
Note: Organizations eligible to file the e-Postcard may choose to file a full return

990-N

 User Guide for Form 990-N PDF

Gross receipts < $200,000, and
Total assets < $500,000

990-EZ PDF

or 990 PDF

Instructions PDF

Gross receipts ≥ $200,000, or
Total assets ≥ $500,000

990 PDF

Instructions PDF

Private foundation - regardless of financial status

990-PF PDF

Instructions PDF

Additional Resources