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


or 990PDF

Gross receipts ≥ $200,000, or
Total assets ≥ $500,000
990PDF InstructionsPDF
Private foundation - regardless of financial status 990-PFPDF InstructionsPDF

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