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Exempt organizations annual reporting requirements

 

Overview

  1. What are my filing responsibilities once I receive/apply for tax-exempt status?
  2. Are there any exceptions to the requirement to file Form 990?
  3. Do individual members of a group exemption ruling have to file separate Form 990 returns?
  4. Are small tax-exempt organizations required to file an annual return?
  5. Is my organization required to file an annual return during its first five years of existence when it is automatically classified as a public charity by the Service?
  6. Where can I learn more about Form 990?

Political organizations - Annual exempt organization filing requirement

  1. What is Form 990?
  2. What is Form 990-EZ?
  3. Which political organizations have to file Form 990?
  4. Does a tax-exempt political organization whose annual gross receipts are normally $25,000 or more have to file a Form 990 for any year in which its annual gross receipts are less than $25,000?
  5. View and print all FAQs PDF.