Who Has to File Form 990: Thresholds, Versions, and Deadlines

Almost every organization that is tax-exempt under Internal Revenue Code Section 501(a) has to file an annual Form 990 with the IRS. That covers charities, social welfare groups, labor unions, business leagues, private foundations, and most other nonprofits — and the requirement applies whether or not the organization brought in any money that year. Which version of Form 990 you file depends on your gross receipts and total assets. A short list of organizations, most notably churches, are excused from filing altogether.¹

Organizations Required to File

The filing obligation follows tax-exempt status, not revenue. An organization recognized as exempt under Section 501(a) generally must file something every year to stay in good standing, even if it earned nothing.² The common categories that must file include:

501(c)(3) charities, educational institutions, scientific research groups, and religious organizations other than churches themselves
501(c)(4) social welfare organizations and civic leagues
501(c)(5) labor unions and agricultural organizations
501(c)(6) business leagues, chambers of commerce, and trade associations
Section 4947(a)(1) non-exempt charitable trusts treated as private foundations³

Private foundations are a separate case with their own form, covered further down.

Organizations That Don’t Have to File

Section 6033 of the Internal Revenue Code excuses several categories from filing any version of Form 990.¹ The largest is churches, their integrated auxiliaries (such as mission societies or church-run schools), and conventions or associations of churches. The exemption applies regardless of the church’s size or revenue.

Also excused from filing:

Federal and state government entities, certain political subdivisions, and affiliates of government units that meet specific criteria⁴
The exclusively religious activities of any religious order
Organizations other than private foundations with gross receipts normally not more than $5,000 per year¹
Foreign organizations and those in U.S. territories with U.S.-source gross receipts normally $50,000 or less, provided they did not conduct significant activity in the United States beyond investment activity⁵

Being excused from filing is not the same as being excused from taxes. Most tax-exempt organizations still owe the IRS an annual report even though they owe no tax.

Which Version of Form 990 to File

The threshold that governs which form you file is gross receipts — the total received from all sources during the year, before subtracting costs.⁶ Total assets at year-end matter for the middle tier.

Form 990-N (the e-Postcard): gross receipts normally $50,000 or less. It’s a short electronic notice requiring only eight items of basic information.⁶
Form 990-EZ: gross receipts under $200,000 and total assets under $500,000 at the end of the tax year.⁷
Form 990 (full version): gross receipts of $200,000 or more, or total assets of $500,000 or more at year-end.

An organization eligible for a simpler form can always choose to file a longer one. The reverse doesn’t work: once you cross a threshold, you must use the corresponding form.

What “Normally $50,000” Means

The $50,000 line for the e-Postcard isn’t a single-year test. The IRS calculates it based on how long the organization has existed:⁶

Three or more years old: gross receipts averaged $50,000 or less across the most recent three tax years, including the current year.
Between one and three years old: gross receipts averaged $60,000 or less during each of the first two tax years.
One year old or less: received (or was pledged) $75,000 or less during the first tax year.

A one-time large donation can push the three-year average past $50,000 and force the organization onto Form 990-EZ or the full 990 for that year.

Private Foundations File Form 990-PF

Private foundations do not use Form 990, 990-EZ, or 990-N. Every private foundation must file Form 990-PF each year regardless of financial size, and the requirement applies to foundations exempt under Section 501(a), taxable private foundations, and non-exempt charitable trusts treated as private foundations under Section 4947(a)(1).⁸

Whether an organization is a private foundation or a public charity generally turns on the public support test. Organizations classified under Sections 509(a)(1) and 170(b)(1)(A)(vi) typically must receive at least one-third of their support from the public, or meet a 10-percent facts-and-circumstances test. Organizations under Section 509(a)(2) must receive more than one-third of support from public contributions or related activities, and no more than one-third from investment income. An organization that fails these tests is classified as a private foundation and files Form 990-PF.⁹

Special Cases: Political and Supporting Organizations

Political organizations exempt under Section 527 file Form 990 or 990-EZ. Political committees that already report to the Federal Election Commission under the Federal Election Campaign Act are the exception; their FEC filings satisfy the disclosure obligation and no separate Form 990 is required.¹⁰

Supporting organizations described in Section 509(a)(3) have a stricter rule than other small nonprofits. They must file Form 990 or 990-EZ and cannot use the e-Postcard, even when their gross receipts are normally $50,000 or less. The narrow exceptions are integrated auxiliaries of a church, the exclusively religious activities of a religious order, and organizations with gross receipts normally under $5,000 that support a 501(c)(3) religious organization.¹¹

When It’s Due

Form 990 is due on the 15th day of the 5th month after the close of the organization’s tax year. A calendar-year organization files by May 15 of the following year.¹²

Filing Form 8868 buys an automatic six-month extension. No explanation is needed. The extension moves the filing deadline only; any tax owed (such as unrelated business income tax) is still due on the original date.¹³

Almost all filings must be submitted electronically. The Taxpayer First Act made e-filing mandatory for Form 990 and 990-PF for tax years beginning after July 1, 2019, and for Form 990-EZ for tax years ending July 31, 2021, and later. Form 990-N has always been electronic-only.¹⁴

What Happens If You Don’t File

An organization that files late or submits an incomplete return owes $20 per day for as long as the failure continues. The maximum penalty on any one return is the lesser of $10,000 or 5 percent of gross receipts for that year. Organizations with gross receipts over $1,000,000 face $100 per day, capped at $50,000.¹⁵

Penalty abatement is possible for organizations that can show reasonable cause. The request is a written statement, signed under penalties of perjury, that explains what prevented timely filing, how the organization exercised ordinary business care, and what has changed to prevent it happening again. The statement is attached to the late return.¹⁶

The bigger risk is losing exempt status entirely. Under Section 6033(j), an organization that fails to file a required Form 990, 990-EZ, 990-PF, or 990-N for three consecutive years automatically loses its tax-exempt status by operation of law. Revocation takes effect on the original filing due date of the third missed return. After that, the organization is no longer tax-exempt, donations to a former 501(c)(3) are no longer deductible, and income earned after the revocation date may be taxable. The IRS publishes a public list of revoked organizations, and reinstatement requires a fresh exemption application.²

1
Office of the Law Revision Counsel. 26 USC 6033 – Returns by Exempt Organizations
2
Internal Revenue Service. Automatic Revocation of Exemption
3
Office of the Law Revision Counsel. 26 USC 4947 – Application of Taxes to Certain Nonexempt Trusts
4
Internal Revenue Service. Exempt Organizations Annual Reporting Requirements – Overview – Annual Return Filing Exceptions
5
Internal Revenue Service. Instructions for Form 990 Return of Organization Exempt From Income Tax
6
Internal Revenue Service. Annual Electronic Filing Requirement for Small Exempt Organizations – Form 990-N (e-Postcard)
7
Internal Revenue Service. Instructions for Form 990-EZ
8
Internal Revenue Service. Instructions for Form 990-PF
9
Internal Revenue Service. Exempt Organizations Annual Reporting Requirements – Form 990, Schedules A and B – Public Charity Support Test
10
Office of the Law Revision Counsel. 26 USC 527 – Political Organizations
11
Internal Revenue Service. Forms 990, 990-EZ and 990-N – 509(a)(3) Supporting Organizations
12
Internal Revenue Service. Exempt Organization Filing Requirements – Form 990 Due Date
13
Internal Revenue Service. Extension of Time to File Exempt Organization Returns
14
Internal Revenue Service. Annual Filing and Forms
15
Office of the Law Revision Counsel. 26 USC 6652 – Failure to File Certain Information Returns
16
Internal Revenue Service. Filing Procedures – Abatement of Late Filing Penalties