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. Status Form to File Instructions Gross receipts normally ≤ $50,000 Note: Organizations eligible to file the e-Postcard may choose to file a full return 990-N User Guide for Form 990-N PDF Gross receipts < $200,000, and Total assets < $500,000 990-EZ PDF or 990 PDF Instructions PDF Gross receipts ≥ $200,000, or Total assets ≥ $500,000 990 PDF Instructions PDF Private foundation - regardless of financial status 990-PF PDF Instructions PDF Related Forms, schedules, and instructions: Current tax year Prior tax years Interactive Form 990 Overview Training – StayExempt.irs.gov
