Which forms do exempt organizations file?
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.
| 2010 Tax Year and later | Form to File | Instructions |
|---|---|---|
| Gross receipts normally ≤ $50,000 Note: Organizations eligible to file the e-Postcard may choose to file a full return | n/a | |
| Gross receipts < $200,000, and Total assets < $500,000 | or 990 | |
| Gross receipts ≥ $200,000, or Total assets ≥ $500,000 | ||
| Private foundation |
Additional forms, schedules, and instructions are available:
Page Last Reviewed or Updated: 2013-04-19
