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 |
n/a |
|
| Gross receipts < $200,000, and Total assets < $500,000 |
or 990 |
|
| Gross receipts ≥ $200,000, or Total assets ≥ $500,000 |
||
| Private foundation - regardless of financial status |
Additional Resources
- Forms, schedules, and instructions:
- Interactive Form 990 Overview Training – StayExempt.irs.gov