Form 990 Filing Requirements for Nonprofits & Tax-Exempt Organizations
What is Form 990 - An Overview? IRS Form 990 , Return of Organization Exempt From Income Tax , is an annual information return filed by Tax-exempt organizations, nonexempt charitable trusts, and section 527 political organizations to provide information as required by Section 6033. Who must file Form 990? Organizations that are exempt from income tax under section 501(a) must file Form 990 with the IRS. This includes tax-exempt organizations, nonexempt charitable trusts, and section 527 political organizations. Form 990 Deadline Organizations that follow the fiscal tax year must file Form 990 by the 15th day of the 5th month after the organization's accounting period ends. For organizations that follow the calendar tax year, the 990 return is due by May 15. If the due date falls on a Saturday, Sunday, or legal holiday, file the form on the next business day. Use the Form 990 Due Date Calculator to find your deadline. Condition to File IRS Form 990 Organizatio...