Tax-exempt organizations must provide financial, governance, and activity information to the IRS. Form 990 is an annual reporting return that certain federally tax-exempt organizations must file. This information helps the IRS ensure that organizations comply with the laws that govern nonprofits.
Filing Requirements and Access
- All nonprofits with over $250,000 in assets must file Form 990.
- Organizations with gross receipts less than $200,000 and assets less than $500,000 can file Form 990-EZ.
- 501(c)4 organizations are not required to disclose Form 8976, Schedule K-1 of Form 1065, or Schedule A of Form 990-BL.
- Charities must make 990-T forms publicly available. Use Form 4506-A to request copies of 990-Ts, or purchase 990-T copies from the IRS on DVDs.
- Form 990 is due on May 15 for organizations on a calendar year.
How to Obtain Copies and Check Status
- To get a complete Form 990 copy, file Form 4506 with a fee of $57 per return copy.
- Log into the 990-N system to check filing status.
- Most tax-exempt organizations can e-file forms 990, 990-EZ, 990-PF, and 1120-POL.
- You cannot file prior year 990-N e-Postcards through the IRS site link, but can through e-file providers.
- Organizations with at least $200,000 in gross receipts or $500,000 in assets must file Form 990 annually.
- The 990/990-EZ filing fee does not apply to extensions or state forms.
To view charity financial statements, you can search on GuideStar or the nonprofit’s website.