990

Return of Organization Exempt From Income Tax

Agency
IRS
Revision
2025
Fillable fields
1075
Pages
12
Official source
IRS form page
Checked
October 21, 2026
Fill 990 online
Page 1 of form 990

Form 990: Return of Organization Exempt From Income Tax

Form 990 is the Return of Organization Exempt From Income Tax. The About page says tax-exempt organizations, nonexempt charitable trusts, and section 527 political organizations file it to provide the IRS with the information required by section 6033. The form header says it is filed under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code, except private foundations.

The instructions describe it as an annual information return. Parts I through XII report on the organization's activities, finances, governance, compliance with certain federal tax filings and compensation paid to certain persons, and Part IV decides which schedules are also required.

The form is open to public inspection, and it says not to enter Social Security numbers because it may be made public. This page holds the 2025 form. You can fill out the PDF free in your browser on this page and download the result without an account.

What's on Form 990

Heading and Part I: summary

Items A to M identify the organization, its EIN, gross receipts, tax-exempt status and form of organization. Part I summarizes mission, governance, revenue, expenses and net assets.

Part II and Part III

Part II is the signature block for the officer and any paid preparer. Part III describes the mission and the three largest program services by expenses.

Part IV: checklist of required schedules

Yes/No questions that decide which schedules the organization completes, such as Schedule A for public charity status and Schedule B for contributors.

Parts V and VI: compliance and governance

Part V covers other IRS filings such as Forms 1096, W-2G and W-3. Part VI covers the governing body, policies and how the organization makes its returns available to the public.

Part VII: compensation

Officers, directors, trustees, key employees, highest compensated employees and independent contractors, with their compensation.

Parts VIII to XII: financial statements

Statement of revenue, statement of functional expenses, balance sheet, reconciliation of net assets, and questions on the accounting method and audited or reviewed financial statements.

How to fill out Form 990

  1. 1

    Heading and related organizations

    Complete heading items A to F and H(a) to M. Then determine the related organizations for Schedule R and the officers, directors, trustees, key employees and five highest compensated employees for Part VII.

  2. 2

    Financial parts

    Complete Parts VIII, IX and X, then item G (gross receipts) in the heading. The instructions say to make an entry, including a zero when appropriate, on all lines requiring an amount.

  3. 3

    Narrative and compliance parts

    Complete Parts III, V, VII, XI and XII, then Schedule L if required, then Part VI. The instructions say transactions on Schedule L are relevant to deciding whether governing body members are independent.

  4. 4

    Part I and Part IV

    Complete Part I from the other parts, then Part IV to determine which schedules the organization completes.

  5. 5

    Schedules and Schedule O

    Complete each schedule for a Yes answer in Part IV. The instructions say all organizations filing Form 990 file Schedule O, which holds narrative explanations for the core form.

  6. 6

    Sign Part II

    An authorized officer signs and dates Part II. The instructions say a Form 990 isn't complete without a proper signature, and the paid preparer enters a PTIN, not an SSN.

The instructions give a sequencing list so that later parts needed for earlier ones are done first. In general, the core form comes first, then Schedules A to N and Schedule R.

Why fill Form 990 on indox

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When and how to file, and penalties

Due date

The instructions say to file by the 15th day of the 5th month after the organization's accounting period ends (May 15th for a calendar-year filer), or the next business day if that falls on a weekend or legal holiday.

Electronic filing

The instructions say a 2025 Form 990 is required to be e-filed. An organization required to e-file that files on paper is deemed to have failed to file.

Extension

Form 8868 requests an automatic extension of time to file.

Late filing penalty

The instructions list $25 a day, not to exceed the lesser of $13,000 or 5% of gross receipts. Organizations with annual gross receipts exceeding $1,309,500 face $130 a day, up to $65,000 per return.

Three years without filing

The instructions say an organization that fails to file an annual return or notice for 3 consecutive years has its tax-exempt status automatically revoked.

Public inspection

The instructions say the organization makes its return, including schedules and attachments, available for public inspection, with special rules for Schedule B (Form 990).

Related forms

Who files Form 990?

  • Larger tax-exempt organizations

    The instructions say Form 990 is filed by an organization exempt under section 501(a) with gross receipts greater than or equal to $200,000, or total assets greater than or equal to $500,000 at the end of the tax year, subject to listed exceptions.

  • Trusts and political organizations

    The About page names nonexempt charitable trusts and section 527 political organizations among the filers. The heading has boxes for 501(c)(3), other 501(c), 4947(a)(1) and 527.

  • Smaller organizations that choose it

    The instructions say an organization with gross receipts less than $200,000 and total assets less than $500,000 can choose Form 990-EZ, and one that normally has gross receipts of $50,000 or less submits Form 990-N if it chooses not to file Form 990 or 990-EZ.

  • Officers and paid preparers

    The instructions say the return is signed by a current officer such as the president, treasurer or chief accounting officer, or by the authorized trustee for a trust. A paid preparer signs with a PTIN.

  • Not for private foundations

    The form header excludes private foundations. The instructions say a private foundation uses Form 990-PF, and churches and certain other organizations listed in Section B do not file Form 990 or 990-EZ.

The organization files the return, and an authorized officer signs it.

Official sources and the blank

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Questions about Form 990

Which organizations file Form 990 instead of 990-EZ?

The instructions say an exempt organization with gross receipts of $200,000 or more, or total assets of $500,000 or more at the end of the tax year, files Form 990, subject to listed exceptions.

Can Form 990 be filed on paper?

The instructions say a 2025 Form 990 is required to be e-filed. Paper filing is described for returns outside the current tax year and the 2 prior tax periods.

Is Form 990 public?

Yes. The form is marked Open to Public Inspection, and the instructions say the entire return, except certain contributor information on Schedule B, is made available to the public.

Do private foundations use Form 990?

No. The form header excludes private foundations, and the instructions point them to Form 990-PF.

Is Schedule O required?

The instructions say all organizations filing Form 990 must complete Parts I through XII, Schedule O and any schedules for which a Yes response is indicated in Part IV.

Who can sign Form 990?

The instructions list the current president, vice president, treasurer, assistant treasurer, chief accounting officer or other authorized corporate officer, and for a trust, the authorized trustee.