Form 990 must be filed by most tax-exempt organizations recognized by the Internal Revenue Service (IRS). This includes organizations exempt from federal income tax under section 501(c) of the Internal Revenue Code.
An organization must file Form 990 if it is:
- An organization with either:
- gross receipts of $200,000 or more, or
- total assets of $500,000 or more.
- A sponsoring organization of one or more donor-advised funds.
- A controlling organization that is described in Internal Revenue Code (IRC) Section 512(b)(13).
- An organization that operates one or more hospital facilities.
- A nonprofit health insurance issuer that is described in IRC Section 501(c)(29).
- A central or parent organization filing a group return on behalf of subordinate organizations under a group exemption.
Some organizations are exempt from filing Form 990, such as churches, certain religious organizations, governmental entities, and organizations with very low gross receipts.
Additionally, organizations that file a different form, such as Form 990-N (e-Postcard) or Form 990-PF (for private foundations), are not required to file Form 990.
Who needs to file a Form 990?
Form 990 must be filed by most tax-exempt organizations recognized by the Internal Revenue Service (IRS). This includes organizations exempt from federal income tax under section 501(c) of the Internal Revenue Code.
An organization must file Form 990 if it is:
An organization with either: gross receipts of $200,000 or more, or
total assets of $500,000 or more.
A sponsoring organization of one or more donor-advised funds.
A controlling organization that is described in Internal Revenue Code (IRC) Section 512(b)(13).
An organization that operates one or more hospital facilities.
A nonprofit health insurance issuer that is described in IRC Section 501(c)(29).
A central or parent organization filing a group return on behalf of subordinate organizations under a group exemption.
Some organizations are exempt from filing Form 990, such as churches, certain religious organizations, governmental entities, and organizations with very low gross receipts.
Additionally, organizations that file a different form, such as Form 990-N (e-Postcard) or Form 990-PF (for private foundations), are not required to file Form 990.
Last modified: January 2, 2026
