The Form 990 "family" is four different returns. Which one your organization files depends on three facts: how much it receives in a year, how much it owns at year end, and whether it is a private foundation. Get this wrong in the small direction (a 990-N when you needed a 990-EZ, for example) and the IRS treats the return as not filed, which starts penalties and counts toward automatic revocation.
The thresholds at a glance
| Return | Who may file it | How it is filed |
|---|---|---|
| Form 990-N (e-Postcard) | Gross receipts normally $50,000 or less | Online on IRS.gov, eight items of information |
| Form 990-EZ | Gross receipts less than $200,000 and total assets less than $500,000 at the end of the year | E-filed, four pages plus schedules |
| Form 990 | Required if gross receipts are $200,000 or more or total assets are $500,000 or more | E-filed, twelve parts plus schedules |
| Form 990-PF | Every private foundation, regardless of financial status | E-filed |
Two things to notice. First, the 990-EZ test is an and test: both conditions must be true. An organization with $150,000 of receipts but $600,000 of assets (a building, an endowment) files the full 990. Second, the 990-N test looks only at gross receipts. Assets don't matter for the e-Postcard.
Use the finder below to check your own numbers, then read the rest of this page for the rules behind the answer.
Step by step: how to decide
- Is the organization a private foundation? If yes, it files the Form 990-PF every year, and the other three returns are never options.
- Is it excused from filing altogether? Churches, their integrated auxiliaries, governmental units and a few other categories don't file a 990 or 990-EZ. See who must file.
- Is it in a group that must file the full 990 at any size? (See the list below.)
- Are gross receipts normally $50,000 or less? If so, and the organization isn't barred from the e-Postcard, it may file the Form 990-N.
- Are this year's gross receipts under $200,000 and year-end total assets under $500,000? If so, it may file the Form 990-EZ. Otherwise it files the full Form 990.
What "gross receipts" means
Gross receipts are the total amounts the organization received from all sources during its year, without subtracting any costs or expenses. Contributions, grants, program service revenue, membership dues, sales of goods (before cost of goods sold), investment income and the gross proceeds from selling assets all count. This is why an organization that runs a gala or sells inventory can cross a threshold even when its net income is small. Our guide to gross receipts works through the tricky items.
A community arts group adds up its year. It received $120,000 of contributions, sold $45,000 of gala tickets (the dinner cost $18,000), collected $28,000 in class fees, earned $1,500 of interest and sold a donated van for $9,000.
Gross receipts: $120,000 + $45,000 + $28,000 + $1,500 + $9,000 = $203,500.
The $18,000 dinner cost is not subtracted, and neither is anything else. Although the group's revenue after event costs is well under $200,000, its gross receipts are $203,500, so it files the full Form 990 for this year.
How "normally $50,000 or less" is measured
For the 990-N the IRS doesn't look at a single year. It uses a test based on the organization's age:
| If the organization is… | It "normally" has gross receipts of $50,000 or less if it… |
|---|---|
| 1 year old or less | received, or donors pledged, $75,000 or less in its first tax year |
| between 1 and 3 years old | averaged $60,000 or less over its first two tax years |
| 3 years old or more | averaged $50,000 or less over the 3 preceding tax years, including the year being reported |
So one strong year doesn't automatically push a small organization off the e-Postcard, and one weak year doesn't let a larger organization onto it. New organizations should read our guide to the first Form 990.
A neighborhood food pantry, five years old, checks its 2025 filing. Gross receipts were $44,000 in 2023, $49,000 in 2024 and $61,000 in 2025.
Three-year average: ($44,000 + $49,000 + $61,000) ÷ 3 = $51,333.
That is over $50,000, so the pantry can't file the 990-N for 2025. Its 2025 receipts are under $200,000 and its assets are about $35,000, so it may file the 990-EZ. Note that the test for the 990-EZ uses only the current year's figures; the averaging applies only to the 990-N.
Who must file the full 990 regardless of size
Some organizations that file a return can't use the 990-EZ, however small they are. They file the full Form 990:
- Sponsoring organizations of donor-advised funds
- Organizations that operate a hospital facility
- Section 501(c)(29) qualified nonprofit health insurance issuers
- Controlling organizations under section 512(b)(13) that had a transfer of funds with a controlled entity during the year
- Section 501(c)(21) black lung trusts (unless they qualify for the 990-N)
- Group returns, which are always filed on the full 990
Who can't use the 990-N
The e-Postcard isn't available to private foundations or to most section 509(a)(3) supporting organizations, even when their receipts are small. (The narrow exceptions are an integrated auxiliary of a church, the exclusively religious activities of a religious order, and a supporting organization of a 501(c)(3) religious organization with gross receipts normally $5,000 or less.) Other organizations that can't file it include section 527 political organizations, section 4947(a)(1) and (a)(2) trusts, 501(c)(1), (c)(20), (c)(23) and (c)(24) organizations, 501(d) organizations and section 529 programs. A section 527 political organization files a 990 or 990-EZ once gross receipts reach $25,000 for the year.
Organizations that don't file at all
Churches and their integrated auxiliaries, governmental units, subordinate units included in a group return and several other categories are not required to file a 990 or 990-EZ. Being excused from the annual return doesn't excuse an organization from the Form 990-T if it has $1,000 or more of gross income from an unrelated business.
Common mistakes
- Netting event costs or cost of goods sold before comparing receipts to the thresholds. Gross means gross.
- Forgetting the asset test. A small group that owns its building may be under $200,000 of receipts and still need the full 990.
- Averaging for the 990-EZ. Only the 990-N uses a multi-year average.
- Assuming last year's form still fits. Check every year; one large bequest can change the answer.
- Filing the 990-N for a supporting organization. Most 509(a)(3) organizations must file a 990-EZ or 990 even at very small sizes.
Filing a return that is smaller than the one you were required to file doesn't count as filing. The penalty clock keeps running, and three years of that in a row leads to automatic revocation of exempt status.
When in doubt, file up
There is no penalty for filing a more complete return than you need. If your numbers sit close to a line, or you aren't sure whether a special rule applies, filing the full 990 (or the 990-EZ instead of the 990-N) is the safe choice. The IRS instructions add one condition: an organization that chooses a larger form must complete it fully.
Frequently asked questions
Can a small organization file the full Form 990 anyway?
Yes. An organization eligible for the 990-N or 990-EZ may file the full Form 990 instead, as long as it files a complete return. Some do because a grantmaker or state regulator asks for it, or because they want a fuller public record.
Do the same thresholds apply to 501(c)(4) and 501(c)(6) organizations?
Yes. The $50,000, $200,000 and $500,000 tests apply to organizations under the other 501(c) subsections too. Section 527 political organizations have a different rule: they file a 990 or 990-EZ once gross receipts reach $25,000.
What counts as gross receipts?
Everything the organization received from all sources during the year (contributions, program fees, sales, investment income, gross proceeds of asset sales) without subtracting any costs or expenses.
We are a new organization. Which form do we file?
Use the age-based test described above for the 990-N. Many new organizations qualify for the e-Postcard in their first year if they received, or donors pledged, $75,000 or less.
We crossed $200,000 once. Are we on the full 990 forever?
No. The 990-EZ test is applied each year to that year's gross receipts and year-end assets. If next year's receipts fall back under $200,000 and assets stay under $500,000, the 990-EZ is available again.
Sources
- IRS: Form 990 series, which forms do exempt organizations file. irs.gov
- IRS: 2025 Instructions for Form 990, sections A and B and Appendix B. irs.gov
- IRS: 2025 Instructions for Form 990-EZ. irs.gov
- IRS: Annual electronic filing requirement for small exempt organizations (Form 990-N). irs.gov
- IRS: Form 990-N, organizations not permitted to file. irs.gov
IRS figures change; inflation-adjusted amounts are updated each year. We review this page when the IRS publishes new instructions.
990IRS.com is a private company, not the IRS. This page is general information, not legal or tax advice for your organization. Example organizations and figures are hypothetical.
