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-N PDF |
| Gross receipts < $200,000, and Total assets < $500,000 |
or 990 PDF |
Instructions PDF |
| Gross receipts ≥ $200,000, or Total assets ≥ $500,000 |
990 PDF | Instructions PDF |
| Private foundation - regardless of financial status | 990-PF PDF | Instructions PDF |
Related
- Forms, schedules, and instructions:
- Interactive Form 990 Overview Training – StayExempt.irs.gov