This page provides resources and tools for tax-exempt organizations relating to annual filing requirements and 990-series forms. A tax-exempt organization must file an annual information return or notice with the IRS, unless an exception applies. Annual information returns include Form 990, Form 990-EZ and Form 990-PF. Form 990-N (e-Postcard) is an annual notice. Form 990 is the IRS' primary tool for gathering information about tax-exempt organizations, educating organizations about tax law requirements and promoting compliance. Organizations also use the Form 990 to share information with the public about their programs. Additionally, most states rely on the Form 990 to perform charitable and other regulatory oversight and to satisfy state income tax filing requirements for organizations claiming exemption from state income tax. If you want to: Check out these resources: Find out the requirements to file exempt organizations annual returns Annual exempt organization returns Filing thresholds (which 990 return to file) FAQs about the annual reporting requirements for exempt organizations Get a form to fill out, or a publication, for exempt organizations Forms for exempt organizations Publications for exempt organizations Exempt employer's toolkit Learn how to complete and file a return for the current tax year Interactive training: Form 990 overview – StayExempt.irs.gov Unrelated business income tax returns Private foundation excise taxes Form 4720 - Private foundations Intermediate sanctions (taxes on excess benefit transactions) Communications excise taxes Employment taxes and information returns File a return for the current tax year Current Form 990 - Forms and instructions Filing electronically Form 990 filing tips Filing tips for exempt organizations annual returns File the Form 990-N (e-Postcard) for small tax-exempt organizations Annual electronic filing requirement for small exempt organizations - Form 990-n (e-postcard) Find out when to disclose/provide copies of returns to others Charitable organizations - Substantiation and disclosure requirements FAQs about the exempt organization public disclosure requirements Non-compliance with exempt organizations public disclosure requirements Exempt organizations - Disclosures required Exempt organizations public disclosure - Obtaining copies of documents from IRS Interactive required disclosures training – StayExempt.irs.gov Find out what kinds of organizations are tax exempt Types of tax-exempt organizations Life cycle of an exempt organization Find out if an organization is eligible to receive tax deductible charitable contributions or get statistics about exempt organizations Tax exempt organization search Statistical information about tax-exempt organizations Additional information Annual reporting & filing Can't find it here? Try the site index
