Exempt organizations annual reporting requirements - Form 990, Schedules A and B: 990-N filer need not file Schedule A

 

My organization is very small and files the e-Postcard, Form 990-N. Must it file Form 990, 990-EZ or Schedule A?

No. Because the organization's annual gross receipts are less than $50,000, it may file Form 990-N. However, if you believe the organization has not met the public support test for two consecutive years and its status should be changed to a private foundation, you should complete Schedule A PDF to verify that the organization did not meet the test and file Form 990-PF, Return of Private Foundation PDF.