Which Form 990 does my nonprofit file?

Most tax-exempt organizations with gross receipts normally of $50,000 or less may file Form 990-N (the e-Postcard). Organizations with gross receipts under $200,000 and total assets under $500,000 at year end may file Form 990-EZ. Everyone else files the full Form 990. Private foundations always file Form 990-PF, and churches are generally not required to file.

What does "normally $50,000 or less" mean?

For an organization that has existed at least three years, gross receipts are normally $50,000 or less when the average of the current and two prior years is $50,000 or less. Newer organizations use shorter look-back rules described in the Form 990 instructions.

When is Form 990 due?

Form 990, 990-EZ, 990-N and 990-PF are due on the 15th day of the 5th month after the end of the organization’s tax year: May 15 for a calendar-year organization. If the date falls on a weekend or legal holiday, it moves to the next business day.

Can we get an extension for Form 990?

Yes. Filing Form 8868 by the original due date gives an automatic 6-month extension for Form 990, 990-EZ, 990-PF and 990-T. There is no extension for the 990-N e-Postcard.

Form 990-T reports unrelated business income. An exempt organization with $1,000 or more of gross income from an unrelated trade or business must file it, in addition to its regular annual return.

What happens if we don’t file for three years?

An organization that fails to file a required Form 990, 990-EZ or 990-N for three consecutive years automatically loses its tax-exempt status. It must then apply for reinstatement.

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Which Form 990 does your nonprofit file?

Answer three questions to see whether you file Form 990, 990-EZ, 990-N or 990-PF, and when it's due, including the extended deadline.

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Based on IRS filing thresholds
Due date and extension included

990 vs 990-EZ vs 990-N

File Form 990-N if gross receipts are normally $50,000 or less. File Form 990-EZ (or 990) if gross receipts are under $200,000 and total assets are under $500,000. Otherwise file the full Form 990. Private foundations file Form 990-PF; churches are generally not required to file.

Your return

Form 990-EZ

Gross receipts are under $200,000 and total assets are under $500,000. You may file Form 990-EZ, or the full Form 990.

Due May 15, 2026

With Form 8868 filed by the due date: November 16, 2026.

Weekends are rolled to Monday. Check for legal holidays.

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Form 990 thresholds at a glance

Return	Who files it
Form 990-N	Gross receipts normally $50,000 or less (not available to supporting organizations)
Form 990-EZ	Gross receipts under $200,000 and total assets under $500,000 at year end
Form 990	Gross receipts of $200,000 or more, or total assets of $500,000 or more; sponsors of donor advised funds
Form 990-PF	Every private foundation
Form 990-T	Gross unrelated business income of $1,000 or more (in addition to the annual return)

Source: IRS Instructions for Form 990 and Form 990-EZ. States have their own charity registration rules. See Form 990 deadlines and extensions and Form 990 preparation.