The Form 990 "family" is four different returns, and the one your organization files depends on three facts: what kind of organization it is, how much it receives in a year, and what it owns at year end. Filing a smaller return than you qualify for (a 990-N when you needed a 990-EZ, for example) means the IRS treats the return as not filed.
This finder applies the IRS thresholds to your answers in about ten seconds.
How this calculator works
The finder asks three questions and applies these rules in order.
1. Organization type.
- Private foundation: the answer is always Form 990-PF, "regardless of financial status." A private foundation is a 501(c)(3) organization funded mainly by one person, family or company rather than by the public. The 990-N and 990-EZ are never options for it.
- Church: churches, their integrated auxiliaries and conventions or associations of churches are generally not required to file a 990, 990-EZ or 990-N. If the church has gross income of $1,000 or more from a regularly carried on unrelated trade or business, it files Form 990-T.
- Public charity or other exempt organization: a 501(c)(3) public charity, or an organization exempt under another subsection such as 501(c)(4), (c)(6) or (c)(7). Go to step 2.
2. Gross receipts. Gross receipts are everything the organization received from all sources during its tax year, without subtracting any costs or expenses: contributions, grants, program fees, membership dues, gross sales, investment income and the gross proceeds of asset sales.
| Your answer | Result |
|---|---|
| Normally $50,000 or less | Form 990-N (you may file the 990-EZ or 990 instead). Assets don't matter for this test. |
| Under $200,000 | Go to step 3 |
| $200,000 or more | Form 990 |
3. Total assets at the end of the year.
| Your answer | Result |
|---|---|
| Under $500,000 | Form 990-EZ (you may file the 990 instead) |
| $500,000 or more | Form 990 |
The 990-EZ test is an and test: gross receipts under $200,000 and total assets under $500,000. Fail either one and the organization files the full Form 990.
What "normally $50,000 or less" means
For the 990-N, the IRS looks at more than one year, 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 |
A neighborhood garden club, five years old, with gross receipts of $42,000, $55,000 and $48,000 over its last three tax years.
The three-year average is ($42,000 + $55,000 + $48,000) ÷ 3 = $48,333. That is $50,000 or less, so the club "normally" qualifies for the Form 990-N, even though it received $55,000 in one of those years.
Now suppose a community arts group has $180,000 of gross receipts for the year and owns its building, so its total assets are $620,000 at year end. Receipts are under $200,000, but assets are $500,000 or more, so it files the full Form 990, not the 990-EZ.
What it doesn't cover
The finder applies the general thresholds. A few organizations have rules of their own:
- Sponsoring organizations of donor-advised funds, and certain controlling organizations under section 512(b)(13), must file the full Form 990 whatever their size.
- Most section 509(a)(3) supporting organizations can't use the 990-N, even with small receipts, and file the 990-EZ or 990.
- Section 527 political organizations file a 990 or 990-EZ once gross receipts reach $25,000.
- Section 4947(a)(1) nonexempt charitable trusts treated as private foundations file the 990-PF.
- Other organizations excused from filing, such as governmental units and subordinate units included in a group return, aren't modeled. See who must file.
The answer is also only as good as the gross receipts figure you start with. A gala or a sale of donated property can push receipts over a line even when net income is small. See gross receipts explained.
Related guides
- Which Form 990 does your organization file? covers every exception in detail.
- Form 990-N (e-Postcard), Form 990-EZ, Form 990 and Form 990-PF explain each return.
- Form 990 for churches and Form 990-T explain when a church still files.
- Once you know the form, check the deadline with the due date calculator.
Frequently asked questions
Can a small organization file a bigger form than the finder suggests?
Yes. An organization eligible for the 990-N may file the 990-EZ or 990, and one eligible for the 990-EZ may file the full 990. You can never file a smaller form than the rules allow.
Our receipts were $210,000 this year but usually about $150,000. Which form?
For the 990-EZ test, the IRS uses the gross receipts for the year you are reporting, so a $210,000 year means the full Form 990. The multi-year "normally" average applies only to the $50,000 test for the 990-N.
Do 501(c)(4), (c)(6) and (c)(7) organizations use the same thresholds?
Yes. The $50,000, $200,000 and $500,000 tests apply to organizations exempt under the other 501(c) subsections too. See Form 990 for 501(c)(4), (c)(6) and (c)(7) organizations.
Does a church ever need to file anything?
A church files Form 990-T if it has $1,000 or more of gross income from a regularly carried on unrelated trade or business, such as selling advertising or renting debt-financed property.
Sources
- IRS: Form 990 series, which forms do exempt organizations file. irs.gov
- IRS: 2025 Instructions for Form 990, sections A and B. irs.gov
- IRS: Annual electronic filing requirement for small exempt organizations (Form 990-N). irs.gov
- IRS: 2025 Instructions for Form 990-T, who must file. irs.gov
- IRS: 2025 Instructions for Form 990-PF. 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.
