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Form 990 resources for nonprofits

Plain-English guides to every return in the Form 990 family, each checked against the IRS instructions it cites.

The forms, one by one

What each return asks for, who files it and the details that trip organizations up.

Start hereWhich Form 990 does your organization file?The 990-N, 990-EZ, full 990 or 990-PF: the answer turns on your gross receipts, your total assets and whether you are a private foundation.Form 990The full Form 990: what each part asks and why it mattersTwelve parts and up to sixteen schedules. A tour of the return larger nonprofits file, written for the board members and executives who sign it.Form 990-EZForm 990-EZ: the short form for mid-size organizationsFour pages instead of twelve, for organizations under $200,000 in gross receipts and $500,000 in assets. Shorter, but still public and still detailed.Form 990-NForm 990-N (e-Postcard): the small-organization filingEight pieces of information, filed online once a year. It takes minutes, and skipping it three years running costs an organization its exemption.Form 990-PFForm 990-PF: the annual return for private foundationsEvery private foundation files it, whatever its size. It reports investments and grants, computes the excise tax on investment income, and is fully public, donors included.Form 990-TForm 990-T: unrelated business income tax for nonprofitsTax-exempt doesn't mean every dollar is tax-free. Income from a regular business unrelated to your mission can be taxed, and $1,000 of it triggers a return.SchedulesForm 990 schedules explained: A, B, L, O and RA plain-English map of all sixteen Form 990 schedules, then a closer look at the five people ask about most: public support, contributors, insiders, explanations and related organizations.Schedule ASchedule A public support test, explainedHow a 501(c)(3) proves it is a public charity rather than a private foundation, using a five-year support calculation, a 2% cap on large donors and a few important exceptions.Schedule BSchedule B: reporting contributors on Form 990Who has to list donors, the $5,000 and 2% thresholds, which organizations still give the IRS names and addresses, and what the public can and can't see.Gross receiptsGross receipts, explained: the number that picks your 990Gross receipts are everything your organization took in, before any costs. That one figure, and how it is averaged, decides whether you file the 990-N, 990-EZ or full 990.UBTIUnrelated business income: examples, exclusions and taxAd sales, equipment rentals and a weekend parking lot can all create taxable income for a nonprofit. Dividends, donated-goods shops and volunteer-run events usually don't. Here is how to tell.990-PFPrivate foundation 5% payout and 1.39% excise taxA private foundation pays 1.39% on its net investment income and must give away roughly 5% of its investment assets each year, with a year's grace and a steep tax if it falls short.

Who files, when and how

Filing requirements, due dates, extensions and e-filing.

Filing methodE-filing Form 990: what is required and how it worksPaper Forms 990 are a thing of the past. If e-filing is required and you mail a paper return, the IRS treats the return as not filed.DeadlinesForm 990 due dates and the Form 8868 extensionYour return is due on the 15th day of the 5th month after your year ends. One Form 8868, filed by that date, buys an automatic six months.Filing requirementWho must file a Form 990, and who doesn'tNearly every tax-exempt organization files something with the IRS each year. Churches, government units and a handful of others are the exceptions.

Late returns and IRS problems

Penalties, notices, revoked exemptions and how to get current.

Lost exemptionAutomatic revocation of tax-exempt status, and how to get it backThree missed annual returns in a row and the exemption is gone, automatically, with no appeal. Reinstatement is possible, and moving fast keeps more options open.Catching upBehind on your Form 990? How to catch up and get penalty reliefMissed a year, or several? The order you fix things in matters. Here is how to get current, limit penalties and protect your exemption.PenaltiesForm 990 late-filing penalties (2026 amounts)For returns due in 2026, $25 a day for most organizations and $130 a day for larger ones, and the same penalty applies to incomplete returns.IRS noticesIRS notices for nonprofits: what they mean and how to respondA CP259A says the IRS has no return on file. A CP141L means a late-filing penalty. Here is how to read the common exempt organization notices and answer them on time.

Disclosure, governance and states

What the public sees, what the board answers and what the states require.

CompensationCompensation reporting on Form 990: Part VII and Schedule JWho must be listed in Part VII, what counts as reportable and other compensation, when Schedule J is required, and the excise taxes that apply when pay is excessive or tops $1 million.GovernanceForm 990 Part VI: governance questions, line by linePart VI asks how your board works and which policies you have. Federal law requires few of them, but every answer is public, and donors, grantmakers and the IRS read them.Public disclosureForm 990 public disclosure: who can see it, what to hand overYour last three annual returns and your exemption application are open to anyone who asks. Donor names usually aren't, unless you're a private foundation.State filingsState charity filings that go with your Form 990The IRS isn't the only regulator that wants your 990. Many states require charities to register and renew every year, often with a copy of the federal return.

Running a nonprofit

First returns, churches, other exempt organizations, changes and closing down.

ChangesChanging your nonprofit's name, address or fiscal yearNew name, new office, new treasurer or a new fiscal year? Each change reaches the IRS a different way, and a couple of them have deadlines that are easy to miss.DissolutionClosing a nonprofit: the final Form 990 and Schedule NDissolving an exempt organization means one last return, filed early. Check the terminated box, attach Schedule N, show where the assets went and close out payroll.ChurchesForm 990 and churches: who files and what still appliesChurches don't file an annual Form 990, but the exception is narrower than many congregations think, and it doesn't cover unrelated business income, payroll or many related ministries.Other exempt orgsForm 990 for 501(c)(4), 501(c)(6) and 501(c)(7) organizationsSocial welfare organizations, trade associations and social clubs file the same 990 family as charities, with different rules for lobbying, dues notices, nonmember income and donor reporting.New nonprofitsYour first Form 990: a guide for new nonprofitsWhen a new organization's first annual return is due, how to file while your exemption application is still pending, which form fits a first year, and what to keep from day one.

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