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Nonprofits

Form 990

The yearly information return for tax-exempt organizations

Due

May 15

Who files

Nonprofits
Facts on this page come from IRS.gov (the Form 990 page was last updated by the IRS Jul 17, 2026); read by TaxScout Oct 22, 2026.

Who files Form 990

Tax-exempt organizations, nonexempt charitable trusts and section 527 political organizations file the Form 990 series. Which form applies depends on size: 990-N for normally under $50,000 in gross receipts, 990-EZ or 990 for under $200,000 in receipts and under $500,000 in assets, and the full 990 above either limit. Private foundations file 990-PF.

When it is due

May 15 for calendar-year filers.

Forms 990, 990-EZ and 990-PF are due on the 15th day of the 5th month after the accounting period ends, and Form 8868 requests an automatic 6-month extension. The Form 990-N due date cannot be extended.

What the IRS says

  • Organizations that normally have $50,000 or less in gross receipts may file the 990-N e-Postcard, or choose to file a full return. Source
  • Gross receipts of $200,000 or more, or total assets of $500,000 or more, require the full Form 990. Source
  • Private foundations file Form 990-PF whatever their financial status. Source
  • For a calendar-year organization, Forms 990, 990-EZ and 990-PF are due May 15 of the following year. Source

Preparers who say they handle Form 990

Each city page lists firms whose own website names this return. TaxScout read those sites; it does not rank firms by payment.

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Common questions

Who files Form 990?

Tax-exempt organizations, nonexempt charitable trusts and section 527 political organizations file the Form 990 series. Which form applies depends on size: 990-N for normally under $50,000 in gross receipts, 990-EZ or 990 for under $200,000 in receipts and under $500,000 in assets, and the full 990 above either limit. Private foundations file 990-PF.

When is Form 990 due?

May 15 for calendar-year filers. Forms 990, 990-EZ and 990-PF are due on the 15th day of the 5th month after the accounting period ends, and Form 8868 requests an automatic 6-month extension. The Form 990-N due date cannot be extended.

Do I need a CPA for Form 990?

Not always. A CPA, an Enrolled Agent or another paid preparer with a PTIN can prepare it. Firms listed for this form say on their own websites that they handle it; TaxScout does not rank them by payment.

Not tax advice. TaxScout is not the IRS. Due dates and thresholds above are quoted from the IRS pages linked next to them and change from year to year; the IRS instructions for your tax year control.