What are my filing responsibilities once I receive/apply for tax-exempt status? Are there any exceptions to the requirement to file Form 990? Do individual members of a group exemption ruling have to file separate Form 990 returns? Are small tax-exempt organizations required to file an annual return? 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? Where can I learn more about Form 990?Political Organizations - Annual Exempt Organization Filing Requirement What is Form 990? What is Form 990-EZ? Which political organizations have to file Form 990? 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? View and print all FAQs PDF (Adobe).