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. The chart also shows the transition period for exempt organizations required to file a redesigned annual return beginning with 2008 tax years (returns filed beginning in 2009).
| 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 |
| 2009 Tax Year | Form to File | Instructions |
|---|---|---|
| Gross receipts normally ≤ $25,000 Note: Organizations eligible to file the e-Postcard may choose to file a full return | n/a | |
| Gross receipts < $500,000, and Total assets < $1.25 million | ||
| Gross receipts ≥ $500,000, or Total assets ≥ $1.25 million | ||
| Private foundation |
| 2008 Tax Year | Form to File | Instructions |
|---|---|---|
| Gross receipts normally ≤ $25,000 Note: Organizations eligible to file the e-Postcard may choose to file a full return | n/a | |
| Gross receipts < $1 million, and Total assets < $2.5 million | or 990 | |
| Gross receipts ≥ $1 million, or Total assets ≥ $2.5 million | ||
| Private foundation |
| 2007 Tax Year | Form to File | Instructions |
|---|---|---|
| Gross receipts normally ≤ $25,000 | n/a | |
| Gross receipts < $100,000, and Total assets < $250,000 | ||
| Gross receipts ≥ $100,000, or Total assets ≥ $250,000 | ||
| Private foundation |
Additional forms, schedules, and instructions are available:
