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.


Form to File


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


 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