Founder tool

Which Form 990 do we file?

Almost every tax-exempt organization files a return in the Form 990 family every year, even with no money in the bank. Answer a few questions about your organization to see which one is yours, when it's due, and what happens if you miss it.

1. Is your organization a private foundation?

Most charities are public charities, funded by many donors. A private foundation is usually funded by one person, family or company. Your IRS determination letter says which you are.

YesNo

2. Is it a church, or another kind of organization the IRS excuses from filing?

The IRS lists the exceptions: churches and conventions or associations of churches, their integrated auxiliaries, some state institutions and a few others. See the IRS list of exceptions. If you're not on it, answer No. If you answered Yes to question 1, skip this.

YesNo

3. Which of your tax years is the return for?

The IRS judges “normally $50,000 or less” by your organization's age. Skip questions 3 and 4 if you answered Yes to question 1 or 2.

Our first tax yearOur second tax yearOur third tax year, or a later one

4. Money in and assets, in dollars

Gross receipts are the total amounts the organization received from all sources during its tax year, without subtracting any costs or expenses.

Gross receipts in the tax year the return is for

Pledges in that year not yet receivedOnly if it's your first tax year. Enter 0 if there are none.

Gross receipts in the tax year beforeOnly if it's your second tax year or later.

Gross receipts two tax years beforeOnly if it's your third tax year or later.

Total assets at the end of the tax yearEverything the organization owns, including cash.

5. When does your tax year end?Most small charities use December 31. It's on your IRS letter and in your bylaws.

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Answer up to five questions about your organization. You'll see which return you file (990-N, 990-EZ, 990 or 990-PF), why, and when it's due.

The full guide: Filing your first Form 990. Lost your exemption? Reinstating exempt status.

Thresholds from the IRS: Form 990-series returns, “normally” from the Instructions for Form 990, Appendix B, and the list of organizations that don't file, all checked October 21, 2026. General information, not legal or tax advice. A nonprofit accountant can confirm which return is yours.