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IRS FORM 990 · ANNUAL RETURN

Keep your nonprofit's tax exemption.

A tax-exempt organization does not pay income tax, but it does have to file a return every year to keep that status. The return is the 990, and which version you file depends on how much your organization takes in. Miss it three years in a row and the IRS revokes your exemption automatically. We route you to the right form, file it on time, and keep your status intact.

filed every year · routed by revenue · accuracy verified July 2026
What Form 990 is

The return that keeps you exempt.

Form 990 is the annual return that tax-exempt organizations file with the IRS. It is not a bill; most nonprofits owe no income tax. It is an accounting of the year, covering revenue, spending, programs, and governance, and much of it becomes public so donors and the public can see how the organization is run. There is not one 990 but a family of them, and the right one depends on the size of your organization. Filing the correct version on time is what preserves your exempt status, and it is the one obligation the IRS enforces with automatic revocation rather than a notice.

BosAI I check your gross receipts and assets, route you to the correct 990, and track the deadline so you never approach the three-year revocation line. I help you file accurately; I do not give tax advice. Meet BosAI →
4 forms
in the 990 family, routed by size
15 May
due date for calendar-year filers
3 yrs
missed in a row means revoked
4.9/5
from 8,200+ founders
What you file

The right return, routed to your size.

We start from your numbers, pick the version you are required to file, and complete the schedules that go with it.

Your annual exempt-organization returnRouted, prepared, and filed for you
  • The correct 990 for your size. Form 990-N for the smallest organizations, 990-EZ in the middle, the full 990 for larger ones, and 990-PF for private foundations.
  • The schedules that apply. The supporting schedules your activities require, such as public support, grants, or governance detail.
  • An electronic filing. The 990 series is filed electronically with the IRS, with confirmation it was accepted.
  • A public-ready copy. The version of the return that becomes public, kept with your records for donors and grantmakers who ask.
Which form you file

It comes down to your numbers.

Almost every tax-exempt organization files something in the 990 series each year. A short list of organizations is excused, and private foundations always file their own version.

Files a 990
  • Public charities and most other 501(c) organizations, every year
  • Smaller groups file the short 990-N e-Postcard, at 50,000 dollars or less in gross receipts
  • Mid-size groups file the 990-EZ, under 200,000 dollars in receipts and 500,000 dollars in assets
  • Private foundations always file Form 990-PF, whatever their revenue
Generally excused
  • Churches and certain church-affiliated organizations
  • Some government-affiliated and state institutions
  • Organizations included in a group return filed by a parent body
  • Organizations that have not yet applied for recognition, in limited cases

Not sure which version fits, or still working toward exemption? Start with Form 1023 for 501(c)(3) recognition, then the 990 follows each year after.

Deadlines and penalties

One yearly deadline, one serious consequence.

These figures are verified against current IRS guidance for exempt-organization returns. The daily penalties matter, but the consequence that ends an organization is the automatic revocation after three missed years.

The 990 series at a glanceVerified against IRS guidance
Accuracy verified · July 2026
Which form
Form 990-N if gross receipts are normally 50,000 dollars or less; Form 990-EZ if receipts are under 200,000 dollars and total assets are under 500,000 dollars; the full Form 990 at or above either line; Form 990-PF for every private foundation.
Filing deadline
The 15th day of the 5th month after your fiscal year ends, which is May 15 for a calendar-year organization. When it falls on a weekend, it moves to the next business day.
Extension
Form 8868 gives an automatic 6-month extension of time to file the 990 or 990-EZ. The 990-N e-Postcard cannot be extended, but it also has no late penalty on its own.
Automatic revocation
Failing to file the required 990, 990-EZ, or 990-N for three consecutive years costs the organization its tax-exempt status automatically, effective on the due date of the third missed year. Getting it back means reapplying.
Late-filing penalty
For organizations with gross receipts under 1,208,500 dollars, the penalty is 20 dollars a day, up to the smaller of 12,000 dollars or 5 percent of gross receipts. Above that revenue line it is 120 dollars a day, up to 60,000 dollars.
How it is filed
The entire 990 series must be filed electronically with the IRS. Much of the return is public and can be viewed by donors and the public.

The revenue lines and penalty amounts are adjusted for inflation. We confirm the current figures before every filing.

How filing works

From your books to a filed return.

  1. 1
    Route to the right form

    We check your gross receipts and total assets and confirm which version of the 990 you are required to file.

  2. 2
    Prepare the return and schedules

    We complete the return from your books and add the supporting schedules your activities call for.

  3. 3
    File electronically with the IRS

    We e-file by your May deadline, or request the automatic extension on Form 8868 if you need more time.

  4. 4
    Confirm and handle state renewals

    You get confirmation the return was accepted, and we flag any state charitable-registration renewal that comes with it.

Why File.Business

Your exemption is worth protecting.

Losing exempt status is expensive to fix and can cost you grants and donors while you are revoked. We treat the 990 as the compliance filing it is, not an afterthought.

Routed to the right form

We match your revenue and assets to the correct 990 so you neither overfile nor underfile.

Never near the revocation line

We track your deadline every year and warn you long before three missed filings.

State renewals handled

Many states require a yearly charitable-registration renewal alongside the 990. We flag and file it.

Clear, flat pricing

You see the price for your return before you file, with no surprise add-ons. See pricing →

Questions and references

Form 990, answered.

Which 990 does my organization file?

It depends on size. Gross receipts normally 50,000 dollars or less means the short 990-N e-Postcard. Under 200,000 dollars in receipts and under 500,000 dollars in assets means the 990-EZ. At or above either line means the full 990. Private foundations always file the 990-PF, regardless of revenue.

When is Form 990 due?

The 15th day of the 5th month after your fiscal year ends, so May 15 for a calendar-year organization. An automatic 6-month extension is available on Form 8868 for the 990 and 990-EZ.

What happens if we do not file?

Missing the required 990 for three consecutive years causes the IRS to automatically revoke your tax-exempt status, effective on the third year's due date. There are also daily late-filing penalties. Getting exemption back means reapplying for recognition.

Does filing the 990 mean we owe tax?

Usually not. The 990 is an information return, not a tax bill. Most exempt organizations owe no income tax; see nonprofit services for the full picture. Certain unrelated business income can be taxable and is reported separately on Form 990-T.

Is our 990 public?

Much of it is. The 990 is a public-disclosure document, which is why donors, grantmakers, and watchdogs can review a nonprofit's finances and governance. We prepare a clean, public-ready return. Many states also require charitable registration to be renewed alongside it.

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