IRS information returns (the Form 990 series) are one of the most important ways charities share information about their organizations. The revised Form 990 is much more than a financial document -- it’s the primary source of information about your governance, operations, and programs available to government regulators, the press, and the public.

Filing requirements -- All tax-exempt organizations are required to file an annual information return (Form 990, 990-EZ, 990-PF, 990-N, etc.) on the 15th day of the fifth month following the end of their fiscal year.  For organizations that base their fiscal year on the calendar year, the filing date would be May 15.  Consult the IRS website to learn more about which form an organization is required to file.

• Organizations with annual gross receipts UNDER $25,000 are required to file a Form 990-N, also known as an e-Postcard. Please click here to file a Form 990-N and learn more about the Form 990-N.
• Organizations with annual revenues GREATER than $25,000 are required to file a Form 990 or a Form 990-EZ.  Some states have different requirements for organizations that are permitted to file the Form 990-EZ and it is important to consult the filing rules and requirements for the state in which an organization is incorporated.   
• Organizations with unrelated business income may be required to file a Form 990-T in addition to the Form 990 or Form 990-N.  Please click here to learn more if your organization is required to file a 990-T.
• Private foundations (as described under section 509(a) of the tax code) are required to file Form 990-PF.

Failure to file -- Beginning with tax filings for 2007, any organization that fails to file the required information return for three consecutive years faces automatic revocation of its tax-exempt status.  The IRS has recently announced it is providing one-time relief to smaller organizations required to file a Form 990-N or 990-EZ, even though they failed to file for three consecutive years.  See the IRS website for further details on this program.   The IRS and the Urban Institute's National Center for Charitable Statistics provide searchable lists of organizations in danger of having their tax-exempt status revoked.  LEARN MORE

Electronic filing of the annual information returns filed by nonprofit organizations will enhance tax compliance and transparency, improve oversight and enforcement by the IRS, and provide more timely, accurate information to the public. Learn about the current requirements for e-filing the Form 990 and about efforts to expand the number of forms that are e-filed.