Independent form guide. BrieflyGo is not affiliated with or endorsed by IRS, USCIS, SSA, DOL, or any U.S. government agency. Official forms are sourced from public government websites.
Official form guide
Form 990: Return of Organization Exempt From Income Tax
IRS Form 990 is the Return of Organization Exempt From Income Tax for organizations under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations).
Need help with Form 990?
Open it in the AI Editor for field guidance, checks, and PDF export.
Need help? AI Editor guides you through every field of Form 990.
Start filling →Form Overview
IRS Form 990 - Return of Organization Exempt From Income Tax
IRS Form 990 is the Return of Organization Exempt From Income Tax for organizations under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations).
Risk Radar
Scan points- 1Ensure the return is signed by the current president, treasurer, or other authorized corporate officer.
- 2Failing to complete Part I after other parts are finished (Part I is a summary).
- 3Not signing the return with the current authorized corporate officer on Part II.
- 4Omitting required schedules when answering 'Yes' in Form 990, Part IV.
- 5Forgetting to report program service expenses for 501(c)(3) and 501(c)(4) organizations (Part III, line 4e).
Plain English
This form tells the IRS that your organization does not have to pay federal income tax because it is exempt. It summarizes what your group did during the year and provides details about its mission, finances, and governance to the government.
Submission Date
- Filing date: 2025-12-12 10:10:41
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
AI co-pilot
Fill it faster. Catch mistakes before you file.
What this form is for
- Use this form when an organization is exempt from income tax under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (and it is not a private foundation).
- Do not use Form 990 if your organization is a private operating foundation described in section 509(a) and you should use Form 990-PF.
- Check Form 1065 instead when the organization is a religious or apostolic organization described in section 501(d).
Form selector
Use this form or another form?
Private Foundation
Use this form for taxable private foundations or those terminating status as public charities.
✓ Check before you continue
Stock Bonus/Pension Trust
Use this form if the organization is a stock bonus, pension, or profit-sharing trust qualifying under section 401.
✓ Check before you continue
Group Exemption Subordinate Org
If included in a group return filed by the central organization for the tax year, subordinate organizations should use this form instead of filing a full Form 990 or 990-EZ.
✓ Check before you continue
Deadline or filing window
The specific filing deadline trigger event is not stated in the excerpt, but organizations must make reasonable efforts to obtain information by that due date. If unable to meet this date, they should file Form 8868 for an extension of time.
Checklist
What you need before filling it out
Purpose of Form
Tax-exempt organization, nonexempt charitable trust, or section 527 political organization · Instructions p.1
Penalty Threshold
Gross receipts exceeding $1,309,500 · Instructions p.6
Filer Requirement
Territory organization must file Form 990 or 990-EZ if its worldwide gross receipts are above certain thresholds. · Instructions p.4
Address Change Checkbox
Organization changed address but hasn't reported it on the most recent filing (Form 990, 990-EZ, 990-N, or 8822-B). · Instructions p.8 / Form p.1
Private Foundation Filing
Use Form 990-PF for private foundations described in section 509(a) and other specified situations. · Instructions p.4
Tax Year Field (Page 1)
Enter the specific tax year at the top of page 1 for fiscal-year returns. · Instructions p.8
Before you submit
- 1Ensure all applicable line items are completed on Form 990 to avoid penalties.
- 2Verify the organization's address has been correctly reported using the Address change checkbox if necessary.
- 3Confirm the correct tax year is entered in the designated space at the top of page 1 for fiscal-year filers.
- 4If filing as a private foundation, ensure Form 990-PF is used instead of this Form 990.
- 5Double-check that the organization's name and DBA (Doing Business As) are entered accurately on Page 1.
- 6Confirm you have checked 'Amended return' if this filing corrects a previously submitted return.
- 7Verify that no Social Security numbers were entered directly onto Form 990, as they may become public.
How to file this form
- 1Complete all applicable line items on Form 990 to avoid penalties.
- 2Determine if the organization is required to file (based on territory and worldwide gross receipts) and select the appropriate return type (e.g., check 'Address change' box).
- 3Fill in organizational details, including Name, DBA, Employer identification number, and principal officer information on Page 1.
- 4Review all sections to ensure no required line item or schedule part is missing before signing/submitting the final copy.
Known limitations
- 1Private foundations are exempt from filing Form 990.
- 2Organizations that normally have gross receipts of $50,000 or less must submit Form 990-N if they choose not to file Form 990 or 990-EZ (with exceptions for certain section 509(a)(3) supporting organizations and certain organizations described in Section B).
- 3An organization with gross receipts less than $200,000 and total assets at the end of the tax year less than $500,000 can choose to file Form 990-EZ instead of Form 990.
- 4Foreign organizations and U.S. territory organizations must file Form 990 or 990-EZ unless specifically excepted under General Instructions, Section B.
Field map
Compact field-by-field guide
Organization Info
2 items
Legal name of the tax-exempt organization and its EIN.
Current mailing address and website URL if applicable.
Revenue
1 items
Sum of all revenue including contributions, program service revenue, investment income, and other revenue.
Expenses
1 items
Sum of all expenses including program services, management, and fundraising.
Assets
1 items
Total assets minus total liabilities at end of the reporting period.
Compliance
1 items
Certification of continued compliance with tax-exempt requirements.
Signatures
1 items
An authorized officer of the organization must sign.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is 20/25, meaning it covers the 2025 tax year. For the latest information regarding Form 990 and its instructions, filers should check IRS.gov/Form990.
What changed or needs a fresh check
- Edition date — confirm the revision reads 20/25.
- Form number — confirm the title specifies Form 990.
- OMB Number — confirm it is 1545-0047.
- Tax Year Checkboxes — confirm you are filing for calendar year 2025 or a fiscal year beginning in 2025 and ending in 2026.
Quick Facts
Downloads
After you file
- 1Keep a reconciliation of any differences between the organization’s books of account and the filed Form 990.
- 2If the organization has audited financial statements, it must provide reconciliations on Schedule D (Form 990), Parts XI through XII.
- 3Generally, the completed Form 990 or 990-EZ is available for public inspection as required by section 6104.
- 4For section 527 organizations filing Form 990 or 990-EZ, Schedule B (Form 990), the Schedule of Contributors, is available for public inspection.
Sources
- SRCInstructions p.1 — Form 990 is for organizations exempt under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations).
- SRCInstructions p.1 — A completed Form 990 or 990-EZ is generally available for public inspection as required by section 6104.
- SRCInstructions p.2 — Form 990 is an annual information return required to be filed by most organizations exempt from income tax under section 501(a), and certain political organizations and nonexempt charitable trusts.
- SRCInstructions p.3 — An organization can file Form 990-EZ if it has gross receipts less than $200,000 and total assets at the end of the tax year less than $500,000.
- SRCInstructions p.6 — The filing deadline is the 15th day of the 5th month after the organization’s accounting period ends (May 15th for a calendar-year filer).
- SRCInstructions p.7 — Section 6104 requires a tax-exempt organization to make its information returns available for public inspection.
- SRCInstructions p.1 — Schedule B (Form 990), the Schedule of Contributors, is available for public inspection for section 527 organizations filing Form 990 or 990-EZ.
Common confusion points
Who must file this form?
Most organizations exempt from income tax under section 501(a) and certain political organizations or nonexempt charitable trusts must file Form 990.
→ Check General Instructions, Section A.
When is the deadline to file?
The filing deadline is the 15th day of the 5th month after the organization’s accounting period ends (May 15th for a calendar-year filer).
→ Check Instructions p.6.
What if the due date falls on a weekend or holiday?
If the due date falls on a Saturday, Sunday, or legal holiday, file on the next business day.
→ Check Instructions p.6.
Must I make my return publicly available?
In general, an organization filing Form 990 must make its information return (including all schedules and attachments) available for public inspection per section 6104.
→ Check Instructions p.7.
What if I file Form 990-EZ instead of Form 990?
If you meet the criteria (gross receipts < $200,000 and total assets < $500,000), you can choose to file Form 990-EZ.
→ Check Instructions p.3.
What if I am a section 527 organization?
Schedule B (Form 990), the Schedule of Contributors, is specifically available for public inspection when filing Form 990 or 990-EZ.
→ Check Instructions p.1.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
Questions about IRS Form 990
What is IRS Form 990 used for?
This form tells the IRS that your organization does not have to pay federal income tax because it is exempt. It summarizes what your group did during the year and provides details about its mission, finances, and governance to the government.
Who must file IRS Form 990?
Organizations must file Form 990 if they are under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations).
What information does IRS Form 990 require?
The form collects information including the organization's mission on Part I, financial summaries throughout Part I, and details about governance in Part II. It requires completing various schedules based on answers provided in Part IV.
Where do I file IRS Form 990?
The instructions state general guidance on When, Where, and How To File (Section E), which is not detailed further in the excerpts. Organizations should file using the procedures outlined in that section.
How do I complete IRS Form 990?
The organization must first complete core form parts (I through XII) in numerical order. Then, schedules are completed as applicable and filed in alphabetical order. The final package requires a signature from an authorized officer on Part II.
What happens if IRS Form 990 is filed incorrectly?
Failure to file Form 990 can result in penalties; organizations must make reasonable efforts to obtain information by the due date for filing the return.
Who must file this form?
Most organizations exempt from income tax under section 501(a) and certain political organizations or nonexempt charitable trusts must file Form 990. Check General Instructions, Section A.
When is the deadline to file?
The filing deadline is the 15th day of the 5th month after the organization’s accounting period ends (May 15th for a calendar-year filer). Check Instructions p.6.
Source transparency
Copyright & Licensing - US Government Forms
BrieflyGo links to and explains official public form sources. We are not a government agency, and this page is for general form guidance, not legal advice.
Understand the agreement before you sign it.
Review risky clauses in plain English, fix the document, and keep it moving toward signature.