What can IRS 990 Do For You?

Exempt organizations are required to file an annual information return with the IR by the 15th day of the 5th month after their accounting period. Organizations may be required to File a Form 990, 990-EZ, 990-N, or 990-PF depending on their gross receipts for the year. The IRS mandates these returns are transmitted electronically.

E-Filing Nonprofit tax returns is much more efficient, accurate, and secure than paper filing. When you e-file with an IRS authorized, your data is stored securely and transmitted directly to the IRS. E-Filing enables faster processing times and organizations can receive real-time updates on their nonprofit tax filing status.

IRS 990 for Nonprofits and Tax Exempt Organizations

  • If the organization has gross receipts normally equal to or less than $50,000, it needs to e-file Form 990-N (e-Postcard).
  • If they have gross receipts less than $200,000, and total assets less than $500,000, they can e-file Form 990-EZ.
  • For organizations with gross receipts greater than or equal to $200,000, or total assets greater than or equal to $500,000, they can E-File Form 990.
  • Private foundations can File Form 990-PF.

Note: Some IRS 990 Form series returns come with a set of schedules that will need to be completed.

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Who can apply for tax-exempt status

Many types of organizations can qualify for tax exemption. Some common examples of organizations that may be eligible for tax-exempt status include hospitals, churches, and religious, and social welfare organizations.

Annual Tax-Exempt Information Returns

Tax-exempt organizations are required to file annual information returns with the IRS to maintain their tax-exempt status.

IRS 990 - The Simple Solution to File Your 990 Returns

Download our irs990.org Mobile App and e-file IRS Form 990-N (e-Postcard) for
the current tax year from your iOS or Android smartphone or tablet.

Understanding The Internal Revenue Code Sections

Organizations Under Section 501(c)(3)

Section 501(c)(3) defines requirements for tax exempt organizations. To be tax-exempt under section 501(c)(3) of the Internal Revenue Code, organizations must exist for exempt purposes set forth in section 501(c)(3), and none of its earnings may benefit any private shareholder or individual. Organizations described in section 501(c)(3) are commonly referred to as charitable organizations.

Section 527 Political Organizations

Section 527 of the Internal Revenue Code sets forth guidelines, rules, and tax information for political organizations. Under the Internal Revenue Code Section 527, a 527 organization is a type of U.S. tax-exempt organization organized for political purposes. These groups are created and exist primarily to influence the nomination, election, appointment, or defeat of candidates to federal, state, and local public office.

Organizations Under Section 4947(a)(1)

A nonexempt trust is described in IRC Section 4947(a)(1) if it has exclusively charitable interests, and is a trust for which is not exempt from taxation under IRC 501(a), which have all unexpired interests devoted to one or more purposes described in IRC 170(c)(2)(B)1 and for which a charitable deduction was allowed for income, estate or gift tax purposes.

Free Tools

Form 990 Due Date Calculator

Form 990 Due Date Calculator

Find your Form 990 due date or your Form 8868
extension due date

Form 990 Finder

Form 990 Finder

Determine which 990 Form your organization
needs to file

Other Resources

What is Form 990?

What is Form 990?

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What is Form 990-PF?

What is Form 990-PF?

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What is Form 990-EZ

What is Form 990-EZ

Learn more

What is Form 990-N?

What is Form 990-N?

Learn more

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