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 ≤ $50,000Note: Organizations eligible to file the e-Postcard may choose to file a full return 990-N User Guide for Form 990-NPDF Gross receipts < $200,000, and Total assets < $500,000 990-EZPDF or 990PDF InstructionsPDF Gross receipts ≥ $200,000, or Total assets ≥ $500,000 990PDF InstructionsPDF Private foundation - regardless of financial status 990-PFPDF InstructionsPDF Additional Resources Forms, schedules, and instructions: Current tax year Prior tax years Interactive Form 990 Overview Training – StayExempt.irs.gov
