Tax-exempt political organizations with gross receipts of $25,000 or more for taxable years beginning after June 30, 2000, are required to file Form 990 PDF. Certain small political organizations may file Form 990-EZ PDF instead. See the Form 990 Instructions PDF for more information. Political organizations that receive contributions of $5,000 or more from any one contributor will be required to include Form 990 Schedule B PDF with their return. For information about electronically filing Form 990, see e-file. Qualified state and local political organizations are only required to file Form 990 if they have gross receipts of $100,000 or more for taxable years beginning after June 30, 2000. A tax-exempt political organization is not required to file Form 990 if it is (1) not required to file Form 8871 (including an organization required to file as a political committee with the FEC) or (2) a caucus or association of state or local officials. FAQs regarding the Annual Form Filing Requirements are available.