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


If any of the following are true, your organization is required to file a Form 990 (rather than a Form 990-EZ).
  • The organization's gross receipts are greater than or equal to:
    • $200,000 (tax year 2010)
    • $500,000 (tax year 2009)
    • $1,000,000 (tax year 2008)
    • $100,000 (tax year 2007 and earlier)
  • The organization's assets are greater than or equal to:
    • $500,000 (tax year 2010)
    • $1,250,000 (tax year 2009)
    • $2,500,000 (tax year 2008)
    • $250,000 (tax year 2007 and earlier)
  • The organization has unrelated business gross income of greater than or equal to $1,000.
  • The organization maintained donor advised funds during the year
  • the Organization was related to a Controlled Entity
  • 501(c)(4), 501(c)(5) or 501(c)(6) Organizations: The organization is subject to the Lobbying Proxy Tax (section 6033(e) of the IRS Code).

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Last modified: September 29, 2024.