For more information, see Appendix D, later. Documents subject to disclosure include schedules and attachments filed with the form. By law, with limited exceptions, neither the organization nor the IRS may remove that information before making the form publicly available. Because the filing organization and the IRS are required to publicly disclose the organization’s annual information returns, social security numbers shouldn’t be included on this form. Reminder: Don’t Include Social Security Number on Publicly Disclosed Forms. See Appendix G: Use of Form 990 or 990-EZ To Satisfy State Reporting Requirements, later. Also, the organization may be required to file the completed Form 990-EZ with state governments to satisfy state reporting requirements. The completed Form 990-EZ filed with the IRS, except for certain contributor information on Schedule B (Form 990), is required to be made available to the public by the IRS and the filing organization (see Appendix D, later).
Additional schedules are required to be completed depending on the activities and type of organization.
Parts I through V of the form must be completed by all filing organizations (Part VI must be completed by section 501(c)(3) organizations and section 4947(a)(1) nonexempt charitable trusts), and require reporting on the organization's exempt and other activities, finances, compliance with certain federal tax filings and requirements, and compensation paid to certain persons. See General Instructions A, later.įorm 990-EZ is an annual information return required to be filed with the IRS by many organizations exempt from income tax under section 501(a), and certain political organizations and nonexempt charitable trusts. A section 501(c)(3) or section 4947(a)(1) organization should refer to the Instructions for Schedule A (Form 990), Public Charity Status and Public Support, to determine whether it is a private foundation.įorm 990 must be used to file a group return, not Form 990-EZ. Who Must File, and the instructions for lines 44 and 45, later, before completing this form.įorm 990-EZ can’t be used by a private foundation required to file Form 990-PF. Sponsoring organizations of donor advised funds (as defined in section 4966(d)(1)), organizations that operate a hospital facility, organizations recognized by the IRS as section 501(c)(29) nonprofit health insurance issuers, and certain controlling organizations defined in section 512(b)(13) must file Form 990 rather than Form 990-EZ regardless of the amount of their gross receipts and total assets. How the public perceives an organization in such cases may be determined by the information presented on its return.įorm 990-EZ can be filed by organizations with gross receipts of less than $200,000 and total assets of less than $500,000 at the end of their tax year. Some members of the public rely on Form 990 or 990-EZ as the primary or sole source of information about a particular organization.
For more details, see Appendix D: Public Inspection of Returns, later, and the Instructions for Schedule B (Form 990). For other organizations that file Form 990 or 990-EZ, parts of Schedule B (Form 990) can be open to public inspection. Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Trust Treated as Private Foundation, is also open for public inspection for organizations filing Form 990-PF. Schedule B (Form 990), Schedule of Contributors, is open for public inspection for section 527 organizations filing Form 990 or 990-EZ.
Form 990, Return of Organization Exempt From Income Tax, and Form 990-EZ are used by tax-exempt organizations, nonexempt charitable trusts (that are not treated as private foundations), and section 527 political organizations to provide the IRS with the information required by section 6033.Īn organization's completed Form 990 or 990-EZ, and a section 501(c)(3) organization's Form 990-T, Exempt Organization Business Income Tax Return, are generally available for public inspection as required by section 6104.
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