IRS information returns (the Form 990 series) are one of the most important ways charities share information about their organizations. The revised Form 990 is much more than a financial document -- it’s the primary source of information about your governance, operations, and programs available to government regulators, the press, and the public.

• Failure to File -- IRS Commissioner Doug Shulman encouraged small nonprofits to go ahead and file returns with the IRS, even if they missed the May 17, 2010, deadline for filing the Form 990-N e-Postcard. He said the IRS will be issuing further guidance on how it will help these organizations avoid losing their tax-exempt status.
• If an organization fails to file an information return (Form 990, 990-EZ, 990-PF, 990-N, etc.) for three consecutive years, the organization's tax-exempt status is automatically revoked. Because this requirement went into effect for tax year 2007, thousands of organizations are now approaching the three-year deadline. Filings are generally due May 15 for organizations whose tax period ends the previous December 31.  Read more on the IRS website. You can also check the database maintained by the Urban Institute's National Center for Charitable Statistics to see if an organization is in danger of revocation.
• Organizations with annual gross receipts GREATER than $25,000 are required to file a Form 990. Please click here to access the Form 990 document, instructions and background documents. 
• Organizations with annual gross receipts LESS than $25,000 are required to file a Form 990-N, also known as an e-Postcard. Please click here to file a Form 990-N and learn more about the Form 990-N.
• Nonprofit organizations with unrelated business income may be required to file a Form 990-T in addition to the Form 990 or Form 990-N.  Please click here to learn more if your organization is required to file a 990-T.
• Private foundations (as described under section 509(a) of the tax code) are required to file Form 990-PF.
• Depending on your organization's annual receipts , you may be able file the Form 990-EZ. In some states, however, your organization may require that your organization file the full Form 990.  Please contact the state in which you are incorporated to learn if your organization is required to file a full Form 990.
• Electronic filing of the annual information returns filed by nonprofit organizations will enhance tax compliance and transparency, improve oversight and enforcement by the IRS, and provide more timely, accurate information to the public. Learn about the current requirements for e-filing the Form 990 and about efforts to expand the number of forms that are e-filed.