Form 990
In general, organizations exempt under Internal Revenue Code section 501, 527, and 4947, other than private foundations, must file their annual information return on Form 990 or Form 990-EZ.
Form 990-N
Organizations that normally have annual gross receipts of less than $25,000 are not required to file 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 threshholds for both its gross receipts and total assets during the year. See Filing Phase-In for more information about these threshholds. If your organization does not meet either of these conditions, it cannot file Form 990-EZ. Instead the organization 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, or parent, organization for two or more subordinate organizations, none of which is a private foundation. This return would be filed in addition to the central organization's separate annual return, if it must file a return. The central organization 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 such 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 certain contributors.
Schedule C (Form 990)
Section 501(c) organizations and 527 organizations use Schedule C to furnish additional information on political campaign and lobbying activities.
Schedule H (Form 990)
An organization that operates at last one facility that is, or is required to be, licensed, registered, or similarly recognized by a state as a hospital.
Other Schedules Required by Form 990
An organization that answers yes to any of the questions in Part IV of Form 990, Checklist of Required Schedules, must file the required schedule(s) or parts thereof.
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