IRS · Federal (United States)
What are the IRS Form 990 filing requirements for nonprofits?
Most tax-exempt organizations file an annual return in the Form 990 series. Which one depends on gross receipts and total assets: the 990-N e-Postcard for the smallest, Form 990-EZ mid-size, and the full Form 990 for larger organizations. The return is due the 15th day of the 5th month after the fiscal year ends.
Rules in, categorized books, one filing anyone can independently verify.
Overview
Nearly every organization exempt under Internal Revenue Code § 501(a) must file an annual information return in the Form 990 series. The version you file is set by your gross receipts and total assets for the year — not by how the organization describes itself.
The return is an information return, not a tax return: it discloses revenue, expenses, governance, and (for the full 990) the compensation of officers and key employees. Most of it becomes public record, which is why disclosure quality matters as much as accuracy.
Failing to file for three consecutive years causes automatic revocation of tax-exempt status under IRC § 6033(j) — one of the most common ways small nonprofits lose their exemption.
Filings & deadlines
| Filing | Who files it | Deadline |
|---|---|---|
| Form 990-N (e-Postcard) | Organizations with gross receipts normally ≤ $50,000 | 15th day of the 5th month after fiscal year-end |
| Form 990-EZ | Gross receipts < $200,000 and total assets < $500,000 | 15th day of the 5th month after fiscal year-end |
| Form 990 (full) | Gross receipts ≥ $200,000, or total assets ≥ $500,000 | 15th day of the 5th month after fiscal year-end |
| Form 990-PF | Private foundations, regardless of financial size | 15th day of the 5th month after fiscal year-end |
Not legal or tax advice. Deadlines and thresholds change — always confirm against the authoritative source before filing.
Statute & sources
- IRS — Which Forms Do Exempt Organizations File (thresholds) ↗ — 26 U.S.C. § 6033
- IRS — Return of Private Foundation (Form 990-PF) ↗ — 26 U.S.C. § 6033(c)
- IRS — Automatic revocation for non-filing (three years) ↗ — 26 U.S.C. § 6033(j)
Frequently asked questions
What happens if a nonprofit does not file Form 990 for three years?
Under IRC § 6033(j), an organization that fails to file a required 990-series return or notice for three consecutive years automatically loses its tax-exempt status. It must then apply for reinstatement.
When is Form 990 due?
The return is due the 15th day of the 5th month after the end of the organization’s accounting period — May 15 for a calendar-year filer. A six-month extension is available via Form 8868.
Is Form 990 public?
Yes. Form 990 (except certain donor information on Schedule B) is a public document. The IRS releases the data, and it is redistributed by services such as ProPublica Nonprofit Explorer.
Does a small nonprofit still have to file?
Yes. Organizations with gross receipts normally $50,000 or less file the Form 990-N e-Postcard. There is no exemption from the annual filing obligation for being small — only a simpler form.