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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 years (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