Quick Answer
Most organizations exempt from federal income tax under Section 501(a), along with certain Section 4947(a)(1) nonexempt charitable trusts and Section 527 political organizations, must meet an annual IRS filing requirement.
- Depending on the organization’s type, gross receipts, and total assets, the applicable filing may be Form 990, Form 990-EZ, Form 990-N, or Form 990-PF.
- Organizations exempt under Section 501(c) generally file the standard Form 990 when gross receipts are $200,000 or more, or total assets are $500,000 or more.
- Section 527 political organizations follow different thresholds and are not eligible to file Form 990-N.
- Certain organizations, such as churches and qualifying religious organizations, are generally exempt from filing Form 990 or follow different rules.
Who is required to file Form 990?
Most organizations exempt from federal income tax under Section 501(a) of the Internal Revenue Code must meet an annual IRS filing requirement, even if they owe no federal income tax. This requirement applies to:
- Organizations described under Section 501(c), such as Section 501(c)(3) charitable organizations and other Section 501(c) organization types
- Section 4947(a)(1) nonexempt charitable trusts that are not treated as private foundations generally must file Form 990 or Form 990-EZ, unless a specific filing exception applies. These trusts are treated like Section 501(c)(3) organizations for purposes of completing Form 990.
- Section 527 political organizations, political parties, campaign committees, and similar organizations organized primarily to influence the selection or election of candidates for public office
Depending on the organization’s type, gross receipts, total assets, and applicable filing exceptions, it may need to file Form 990, 990-EZ, 990-N, 990-PF , or another applicable return.
- Gross receipts means the total amount of income an organization received from all sources during its tax year, before subtracting any costs or expenses.
- Total assets means the value of everything the organization owns – cash, investments, property, and other holdings – as reported on its balance sheet at the end of the tax year.
📄 Note: Organizations with gross receipts normally $50,000 or less may file Form 990-N. Private foundations generally file Form 990-PF regardless of gross receipts or assets. Section 527 political organizations follow separate thresholds, described below.
Which Form 990 does an organization need to file?
The IRS provides several versions of Form 990. Which one applies depends on the organization’s type, gross receipts, and total assets.
| Organization type | Gross receipts / total assets | Generally applicable form |
|---|---|---|
| Section 501(c) organization | Gross receipts $200,000 or more, or total assets $500,000 or more | Form 990 |
| Section 501(c) organization | Gross receipts under $200,000 and total assets under $500,000 | Form 990-EZ |
| Section 501(c) organization | Gross receipts normally $50,000 or less | Form 990-N (e-Postcard) |
| Private foundation | Any amount | Form 990-PF |
| Section 527 political organization | Gross receipts $25,000 or more | Form 990 or Form 990-EZ |
| Section 527 qualified state or local political organization | Gross receipts $100,000 or more | Form 990 or Form 990-EZ |
| Section 509(a)(3) supporting organization | Regardless of gross receipts | Form 990 or Form 990-EZ |
- Form 990-N, also called the e-Postcard, is an electronic notice with no paper version. It requires basic information such as the organization’s legal name, mailing address, Employer Identification Number (EIN), tax year, and confirmation that its annual gross receipts are normally $50,000 or less.
- Section 527 political organizations are not eligible to file Form 990-N, even if their gross receipts fall below $25,000.
Which organizations don’t have to file Form 990?
Some organizations follow different filing requirements or are generally exempt from filing Form 990:
- Churches and certain religious organizations, including integrated auxiliaries and conventions or associations of churches, generally do not have to file Form 990.
- Private foundations generally file Form 990-PF instead of the standard Form 990-series return, regardless of gross receipts or assets.
- Small tax-exempt organizations with gross receipts normally $50,000 or less may file Form 990-N (e-Postcard) instead of a Form 990 return.
- Eligible smaller organizations with gross receipts under $200,000 and total assets under $500,000 may file Form 990-EZ instead of the Form 990.
- Certain Section 527 political organizations, such as a caucus or association of state or local officials, or organizations excepted from the related Form 8871 filing requirement, are excepted from the Form 990 filing requirement.
- Certain governmental organizations and instrumentalities of a state generally do not have to file Form 990.
Does every nonprofit have to file Form 990?
No. Being a nonprofit does not automatically mean an organization must file the standard Form 990.
An organization’s tax-exempt status, gross receipts, total assets, organization type, and applicable IRS exceptions determine whether it files Form 990, another Form 990-series return, or qualifies for a filing exception described above.
When is Form 990 due?
Form 990 is generally due by the 15th day of the 5th month after the organization’s accounting period ends.
- Calendar-year organizations: Generally due May 15
- Fiscal-year organizations: Due on the 15th day of the 5th month after the tax year ends
- Weekend or holiday: Deadline generally shifts to the next business day
- Extension: Eligible organizations can generally request an automatic six-month extension using Form 8868
💡 Tip: For specific deadlines, extension rules, and applicable filing dates, see our Form 990 Due Date and 990 Extension resources.
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Last modified: October 15, 2026
