Most tax-exempt organizations are required to file an annual return. Which form an organization must file generally depends on its financial activity, as indicated in the chart.
| Status | Form to file | Instructions | 
|---|---|---|
| Gross receipts normally ≤ $50,000 Note: Organizations eligible to file the e-Postcard may choose to file a full return  | 
			990-N | User guide for Form 990-N PDF | 
| Gross receipts < $200,000, and Total assets < $500,000  | 
			
			
			 or 990 PDF  | 
			Instructions PDF | 
| Gross receipts ≥ $200,000, or Total assets ≥ $500,000  | 
			990 PDF | Instructions PDF | 
| Private foundation - regardless of financial status | 990-PF PDF | Instructions PDF | 
Related
- Forms, schedules, and instructions
	
 - Interactive Form 990 Overview Training – StayExempt.irs.gov