Which large tax-exempt organizations are required to file returns electronically?
E-filing of Forms 990 and 990-PF is required for some large tax-exempt organizations. For tax years ending on or after December 31, 2006, the regulations require tax-exempt organizations with total assets of $10 million or more ($100 million in 2005), who file at least 250 returns annually, to file Forms 990 electronically. In addition, private foundations and charitable trusts will be required to file Forms 990-PF electronically regardless of their asset size, if they file at least 250 returns annually. The electronic filing requirement does not apply to the extension Form 8868, even if the filer is required to file its return (Form 990 or 9900-PF) electronically. The electronic filing requirements apply only to entities that file at least 250 returns, including income tax, excise tax, employment tax, and information returns (including Forms W-2 and 1099), during a calendar year. All original returns filed by a tax-exempt organization during the calendar year are counted. Corrected or
