Annual Exempt Organization Return: Who Must File |
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Every organization exempt from federal income tax under Internal Revenue Code section 501(a) must file an annual information return except:
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A church, an interchurch organization of local units of a church, a convention or association of churches,
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An integrated auxiliary of a church,
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A church-affiliated organization that is exclusively engaged in managing funds or maintaining retirement programs,
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A school below college level affiliated with a church or operated by a religious order,
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Church-affiliated mission societies if more than half of their activities are conducted in, or are direct at persons in, foreign countries,
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An exclusively religious activity of any religious order,
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A state institution, the income of which is excluded from gross income under section 115,
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A corporation described in section 501(c)(1) that is organized under an Act of Congress, an instrumentality of the United States, and is exempt from Federal income taxes,
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A black lung benefit trust described in section 501(c)(21) (required to file Form 990-BL, Information and Initial Excise Tax Return for Black Lung Benefit Trusts and Certain Related Persons),
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A stock bonus, pension, or profit-sharing trust that qualifies under section 401(required to file Form 5500, Annual Return/Report of Employee Benefit Plan),
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A religious or apostolic organization described in section 501(d) (required to file Form 1065, U.S. Return of Partnership Income),
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A foreign organization, incljding an organization located in a U.S. possession that normally does not have more than $25,000 in annual gross receipts from sources within the United States,
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A governmental unit or an affiliate of a governmental unit that meets the requirements of Revenue Procedure 95-48, 1995-2 C.B. 418,
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A private foundation described in section 501(c)(3) and exempt under section 501(a) (required to file Form 990-PF, Return of Private Foundation),
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A political organization that is a state or local committee of a political party, a political committee of a state or local candidate, a caucus or association of state or local officials, or required to report under the Federal Election Campaign Act of 1971 as a political committee.
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An exempt organization (other than a private foundation) having gross receipts in each tax year that normally are not more than $25,000). Note, however, that these organizations may be required to file an annual electronic notice - e-Postcard (Form 990-N), for tax periods beginning after December 31, 2006.
See Requesting Filing Exemption for information on obtaining a determination that an organization is not required to file an annual return.
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Page Last Reviewed or Updated: December 17, 2008