Form 990 Series Returns
An exempt organization's annual filing requirement depends on its financial activity. Use the chart below to find what to file for Tax Year 2009 (filed in 2010 or 2011):
| Financial activity | Filing requirement |
| Gross receipts normally ≤ $25,000 | 990-N (e-Postcard) |
| Gross receipts > $25,000 and < $1 million, and Total assets < $2.5 million | |
| Gross receipts ≥ $500,000, or Total assets ≥ $1.25 million | |
| Private foundation (regardless of financial activity) |
Page Last Reviewed or Updated: 2013-02-22
