Are there any exceptions to the requirement to file the Form 990?
Organizations with gross receipts of less than $100,000 and assets of less than $250,000 at the end of the year may file a Form 990-EZ, Short Form Return of Organizations Exempt from Income Tax. In addition, certain governmental and church-affiliated organizations are not required to file returns. Finally, organizations whose annual gross receipts are normally less than $25,000 are not required to file an annual return. The following organizations file another return in lieu of the Form 990: Private foundations (Form 990-PF) Employee benefit trusts (Form 5500) Black lung benefit trusts (Form 990-BL) Religious and apostolic organizations described in Code section 501(d) (Form 1065).
