Most tax-exempt organizations are required to file an annual return. Which form an organization must file generally depends on its financial activity, as indicated in the chart below. The chart also shows the transition period for exempt organizations required to file a redesigned annual return beginning with the 2008 tax year (returns filed beginning in 2009).
2010 Tax Year and later(Filed in 2011 and later)
Form to File
Gross receipts normally ≤ $50,000Note: Organizations eligible to file the e-Postcard may choose to file a full return
990-N
Gross receipts < $200,000, and
Total assets < $500,000
990-EZ
or 990
Gross receipts ≥ $200,000, or
Total assets ≥ $500,000
990
Private foundation
990-PF
2009 Tax Year(Filed in 2010 or 2011)
Form to File
Gross receipts normally ≤ $25,000Note: Organizations eligible to file the e-Postcard may choose to file a full return
990-N
Gross receipts < $500,000, and
Total assets < $1.25 million
990-EZ
or 990
Gross receipts ≥ $500,000, or
Total assets ≥ $1.25 million
990
Private foundation
990-PF
2008 Tax Year(Filed in 2009 or 2010)
Form to File
Gross receipts normally ≤ $25,000Note: Organizations eligible to file the e-Postcard may choose to file a full return
990-N
Gross receipts < $1 million, and
Total assets < $2.5 million
990-EZ
or 990
Gross receipts ≥ $1 million, or
Total assets ≥ $2.5 million
990
Private foundation
990-PF
2007 Tax Year(Filed in 2008 or 2009)
Form to File
Gross receipts normally ≤ $25,000
Note: Organizations eligible to file the e-Postcard may choose to file a full return.
990-N
Gross receipts < $100,000, and
Total assets < $250,000
990-EZ
or 990
Gross receipts ≥ $100,000, or
Total assets ≥ $250,000
990
Private foundation
990-PF
