The form 990 that your tax-exempt organization must file is contingent upon its gross receipts. Here are the criteria:
- Use Form 990-N (e-Postcard) if your organization’s gross receipts are typically $50,000 or less.
- Use Form 990-EZ if your organization’s gross receipts are less than $200,000 and total assets are less than $500,000.
- Use Form 990 if your organization’s gross receipts are $200,000 or more, or its total assets are $500,000 or more at the end of the tax year.
- Private foundations, irrespective of their financial size, must file Form 990-PF to report their financial and grant-making activities.
What determines the choice of Form 990 for filing?
The form 990 that your tax-exempt organization must file is contingent upon its gross receipts. Here are the criteria:
Use Form 990-N (e-Postcard) if your organization’s gross receipts are typically $50,000 or less.
Use Form 990-EZ if your organization’s gross receipts are less than $200,000 and total assets are less than $500,000.
Use Form 990 if your organization’s gross receipts are $200,000 or more, or its total assets are $500,000 or more at the end of the tax year.
Private foundations, irrespective of their financial size, must file Form 990-PF to report their financial and grant-making activities.
Last modified: December 22, 2025
