Form 990: Return of Organization Exempt From Income Tax

Annual information return required for tax-exempt organizations with gross receipts of $200,000 or more or total assets of $500,000 or more.

Download Form 990 PDF About on IRS.gov Instructions PDF

Who Files This Form?

Tax-exempt organizations under Section 501(a), 527 political organizations, and Section 4947(a)(1) trusts with gross receipts >= $200,000 or total assets >= $500,000.

Key Fields

Gross receipts
Revenue
Expenses
Net assets
Program service accomplishments
Compensation of officers

Filing Deadlines

Due Date

15th day of 5th month after fiscal year end (May 15 for calendar year)

With Extension

6-month automatic extension with Form 8868

Late Filing Penalty

$20/day penalty (up to $10,000 or 5% of gross receipts) for late filing; automatic revocation of exempt status for 3 consecutive years of non-filing.

Related Forms

Form 990-EZ

Short Form Return of Organization Exempt From Income Tax

Form 990-N

Electronic Notice (e-Postcard) for Tax-Exempt Organizations

Form 990-T

Exempt Organization Business Income Tax Return

Form 990-PF

Return of Private Foundation or Section 4947(a)(1) Trust Treated as Private Foundation

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