CAUTION: The IRS is revising the annual returns for exempt organizations for the 2008 tax year (returns filed in 2009). The information on this page has not been updated for these changes. Click here for the latest information about the redesigned exempt organization return, 2008 Form 990, Return of Organization Exempt From Income Tax.
Form 990
In general, organizations exempt under Internal Revenue Code section 501, 527, and 4947, other than private foundations, must file their annual information returns on Form 990, or Form 990-EZ.
Form 990-N
Organizations with gross receipts of less than $25,000 are not required to file Form 990 or 990-EZ and Schedule B (Form 990 or 990-EZ). These small organizations may be required to file an annual electronic notice - e-Postcard (Form 990-N) for tax periods beginning after December 31, 2006.
Form 990-EZ
This is a shortened version of Form 990. It is designed for use by small exempt organizations and nonexempt charitable trusts. An organization may file Form 990-EZ, instead of Form 990, if it meets both of the following requirements. 1) Its gross receipts during the year were less than $100,000. 2) Its total assets (line 25, column (B) of Form 990-EZ) at the end of the year were less than $250,000. If your organization does not meet either of these conditions, you cannot file Form 990-EZ. Instead you must file Form 990.
Form 990-PF
All private foundations exempt under section 501(c)(3) must file Form 990-PF.
Group Return
A group return on Form 990 may be filed by a central, parent, or like organization for two or more local organizations, none of which is a private foundation. This return is in addition to the central organization's separate annual return if it must file a return. It cannot be included in the group return. See the instructions for Form 990 for the conditions under which this procedure may be used. For more information about group exemptions, see Publication 4573, Group Exemptions.
Schedule A (Form 990 or 990-EZ)
Organizations, other than private foundations, that are described in section 501(c)(3) and that are otherwise required to file Form 990 or 990-EZ must also complete Schedule A of that form.
Schedule B (Form 990 or 990-EZ)
Organizations that file Form 990, 990-EZ, or 990-PF use this schedule to provide required information regarding their contributors.
Updated: September 12, 2008
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