IRS Form 990

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Nonprofit regulation
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IRS Form 990, titled "Return of Organization Exempt From Income Tax," is a report that must be filed each year with the Internal Revenue Service (IRS) by organizations exempt from federal income taxes under IRS code, section 501. These organizations have annual receipts of more than $200,000 a year. The form is an information return and not an income tax return since the organizations that file it do not pay income taxes.

Purpose

The Form 990 serves two essential purposes. First, it provides information that helps government agencies enforce laws that govern nonprofits. Second, Form 990 provides insight into the filing organization's financial condition and the sources of its income.

Which organizations must file?

IRS building in Washington, D.C.

An organization which normally receives less than $50,000 a year must file Form 990 N.

Organizations with gross receipts of less than $200,000 and total assets less than $500,000 at the end of the year may file a short-form Form 990 called Form 990-EZ. Organizations classified as private foundations, which generally receive funding from few sources, are required to file a Form 990-PF.

Exemptions

Many nonprofit organizations are exempt under section 501 of the code:

• faith-based organizations; churches are not required to file a Form 990 but may do so voluntarily;
• religious schools;
• missions or missionary organizations;
• state institutions; and
• government corporations.

Schedules

The Form 990 has 16 supplemental forms, known as schedules, which vary in terms of what must be filled out and who must do so.

• Schedule A (Form 990 or 990-EZ), Public Charity Status and Public Support
• Schedule B (Form 990, 990-EZ, or 990-PF), Schedule of Contributors
• Schedule C (Form 990 or 990-EZ), Political Campaign and Lobbying Activities
• Schedule D (Form 990), Supplemental Financial Statements
• Schedule E (Form 990 or 990-EZ), Schools
• Schedule F (Form 990), Statement of Activities Outside the United States
• Schedule G (Form 990 or 990-EZ), Supplemental Information Regarding Fundraising or Gaming Activities
• Schedule H (Form 990), Hospitals
• Schedule I (Form 990), Grants and Other Assistance to Organizations, Governments, and Individuals in the U.S.

• Schedule J (Form 990), Compensation Information
• Schedule K (Form 990), Supplemental Information on Tax-Exempt Bonds
• Schedule L (Form 990 or 990-EZ), Transactions With Interested Persons
• Schedule M (Form 990), Noncash Contributions
• Schedule N (Form 990 or 990-EZ), Liquidation, Termination, Dissolution, or Significant Disposition of Assets
• Schedule O (Form 990 or 990-EZ), Supplemental Information to Form 990
• Schedule R (Form 990), Related Organizations and Unrelated Partnerships

Accessibility

The Form 990 is a public document, and increasingly accessible online. As of October 2025, an organization’s Forms 990 for the preceding three years must have been kept on file and shown to anyone who requested to see them. Also as of October 2025, copies of these forms must have been given to anyone who requested them and who paid a reasonable copying fee of 20 cents per page. Furthermore, most Forms 990 were posted online by organizations such as the National Center for Charitable Statistics and Guidestar, nonprofit groups in the Washington D.C., area, which allowed users to view Form 990 documents electronically.

See also

• Internal Revenue Service
• Nonprofit organization
• IRS code, section 501
• 527 group

External links

• How to Read the IRS Form 990 & Find Out What it Means
• Current Form 990 Series - Forms and Instructions