Frequently Asked Question (FAQ)
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Frequently Asked Question (FAQ)
What are the filing requirements for Form 990-EZ


The following are the requirements to file a Form 990-EZ using the Form 990 Online system:
  • The organization's Gross Receipts must be less than
    • $200,000 (tax year 2010 and later)
    • $500,000 (tax year 2009)
    • $1,000,000 (tax year 2008)
    • $100,000 (tax year 2007 and earlier)
  • The organization's Assets must be less than
    • $500,000 (tax year 2010 and later)
    • $1,250,000 (tax year 2009)
    • $2,500,000 (tax year 2008)
    • $250,000 (tax year 2007 and earlier)
  • The organization's unrelated business gross income must be less than $1,000.
  • The organization did not maintain any donor advised funds
  • the Organization was not related to a Controlled Entity
  • 501(c)(4), 501(c)(5) or 501(c)(6) Organizations: Your organization must not be subject to the Lobbying Proxy Tax (section 6033(e) of the IRS Code).

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