Which form a tax-exempt organization files depends on its gross receipts and its total assets at year-end. The IRS says an organization whose gross receipts are normally $50,000 or less may submit the Form 990-N e-Postcard. One with gross receipts under $200,000 and total assets under $500,000 may file Form 990-EZ or the full Form 990. One with gross receipts of $200,000 or more or total assets of $500,000 or more files the full Form 990. A private foundation files Form 990-PF. Call a specialist if an exception may apply.
Most tax-exempt organizations must file an annual return or submit an annual electronic notice, and the size of the organization decides which one. This article is a routing map, not a diagnosis: it shows how the IRS sorts organizations, how to figure gross receipts, who follows different rules and what Form 990-N asks. It covers the federal annual return only. It is based on the 2025 Form 990 instructions and IRS pages read on October 31, 2026. Once you know you file the full form, see how to read a Form 990.
Which form does a small nonprofit file?
The IRS chart sorts organizations by gross receipts and total assets. The table follows that chart and the Form 990 instructions. Use it as a first pass, then check the exceptions that follow.
| If the organization has | It files | Notes |
|---|---|---|
| Gross receipts normally $50,000 or less | Form 990-N, the e-Postcard | An eligible organization may choose to file Form 990-EZ or the full Form 990 instead |
| Gross receipts under $200,000 and total assets under $500,000 at year-end | Form 990-EZ or the full Form 990 | The organization may choose either. Some organizations must use the full form regardless |
| Gross receipts of $200,000 or more or total assets of $500,000 or more at year-end | The full Form 990 | One number at or above its limit is enough |
| A private foundation, including a private operating foundation | Form 990-PF | Whatever its size |
Source: IRS: Form 990 series, which forms do exempt organizations file and Instructions for Form 990 (2025), General Instructions, Section A. Dollar limits can change, so check the instructions for your tax year.
Mind the connectors. The 990-EZ test uses “and”: both numbers must be low. The full-form test uses “or”: either number at its limit is enough. Many readers remember only one of the two numbers.
How do you figure gross receipts and the “normally $50,000” test?
Gross receipts are the total amounts the organization received from all sources during its tax year, without subtracting any costs or expenses. The instructions give an example. An organization reported $50,000 of total revenue on its Form 990-EZ, then added back $4,000 of costs it had deducted. Its gross receipts for the year were $54,000. A gala that raises $60,000 and costs $45,000 to run counts for $60,000 of gross receipts.
“Normally” looks back over several years. To use Form 990-N, gross receipts must be normally $50,000 or less. The instructions define that by the age of the organization:
| The organization is | It is normally $50,000 or less if |
|---|---|
| Up to a year old | It has received, or donors have pledged to give, $75,000 or less during its first tax year |
| Between 1 and 3 years old | It averaged $60,000 or less in gross receipts during each of its first 2 tax years |
| Three years old or more | It averaged $50,000 or less in gross receipts for the immediately preceding 3 tax years, including the year for which the return would be filed |
Source: IRS: Form 990-N (e-Postcard) and Instructions for Form 990 (2025), Appendix B.
One strong year can change the form. Because the test averages three years, a single good year can end eligibility for Form 990-N even if gross receipts stayed under $200,000. The treasurer should compute the three-year average and the year-end assets each year, and put both in the annual finance report.
Which organizations follow different rules?
Call a specialist if your organization is one of these. The instructions give special rules or different forms for them, and we do not decide which applies to you here:
- A church, a convention or association of churches, an integrated auxiliary of a church, or certain other religious organizations. Many do not have to file Form 990 or 990-EZ
- A section 509(a)(3) supporting organization, which must file Form 990 or 990-EZ even if its gross receipts are normally $50,000 or less
- A sponsoring organization of donor advised funds, which must file Form 990 and not Form 990-EZ
- A controlling organization with a controlled entity under section 512(b)(13) that made transfers during the year, which must file Form 990 and not Form 990-EZ
- A section 527 political organization, a section 4947(a)(1) nonexempt charitable trust, a foreign organization or an organization in a U.S. territory
- An organization that claims exempt status but has not yet received an IRS determination letter. It files Form 990 and checks “Application pending”
- A subordinate organization included in a group return, which does not file Form 990-N
Other organizations file different returns. A section 501(d) religious or apostolic organization uses Form 1065, and a qualifying section 401 retirement trust uses Form 5500. An organization can also owe Form 990-T or other filings in addition to its annual return. “Nonprofit” under state law and “tax-exempt” under federal law are not the same thing, and your state may require its own registration or reports. Some states accept or require a copy of the Form 990. Ask your state regulator.
What does Form 990-N ask, and when is it due?
Form 990-N is submitted electronically. There are no paper forms. The IRS page on Form 990-N says you need only eight items of basic information:
- Employer identification number (EIN)
- Tax year
- Legal name and mailing address
- Any other names the organization uses
- Name and address of a principal officer
- Website address, if the organization has one
- Confirmation that annual gross receipts are $50,000 or less
- If applicable, a statement that the organization has terminated or is terminating
The IRS requires a Login.gov or ID.me account to submit it, and it says not to use a smart phone or tablet. Form 990-N is due every year by the 15th day of the 5th month after the tax year ends, which is May 15 for a calendar-year organization. You cannot submit it until the tax year has ended. The IRS due-date page says extended due dates do not apply to Form 990-N.
There is no penalty for a late Form 990-N, but do not ignore it. The IRS says organizations that fail to file a required Form 990, 990-EZ or 990-N for three consecutive years automatically lose their tax-exempt status. We cover that in a separate article.
When should a board plan to move up to the next form?
Here is a fictional example. Maple Street Garden Club is a made-up calendar-year charity that has submitted Form 990-N for years. Its gross receipts were $38,000, $44,000 and $71,000 in the last three years, and its assets are $120,000.
| Test | Result |
|---|---|
| Average gross receipts for the three years | $51,000 ($38,000 + $44,000 + $71,000, divided by 3), above the $50,000 limit |
| Form 990-N available? | No. The average is more than $50,000 |
| Gross receipts under $200,000 and assets under $500,000? | Yes. The club may file Form 990-EZ or the full Form 990 |
Fictional example for illustration. The facts and numbers are made up.
The teaching point: the club’s best year, not its average year, moved it out of the e-Postcard. A board that tracks the three-year average and year-end assets sees this coming, asks the preparer which form fits and puts the extra work on the calendar. The free download below is for organizations that file the full form, and it is a good tool for the year your organization moves up.
Based on the 2025 Form 990 instructions and IRS pages read on October 31, 2026. Dollar limits and tests can change from year to year, so check the instructions for your tax year. The IRS has posted a draft 2026 Form 990. Filing rules depend on your organization’s classification, facts, tax year and state. Use the current IRS instructions and ask a qualified exempt-organization adviser about your situation.