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Gather all necessary financial and organizational information for the fiscal year being reported.
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Complete Part I - Summary of the organization's mission and activities.
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Nonprofit organizations recognized as tax-exempt under section 501(c)(3) of the Internal Revenue Code are required to file Form 990 with the IRS.
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Other tax-exempt organizations may also need to file Form 990 depending on their annual gross receipts and total assets.
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IRS Form 990 is a federal tax form that most tax-exempt organizations, non-profits, and charities are required to file with the Internal Revenue Service (IRS) to provide detailed information about their financial activities, governance, and adherence to tax laws.
Most tax-exempt organizations, including charities and non-profits, that have gross receipts of $200,000 or more or total assets of $500,000 or more are required to file Form 990. Smaller organizations may file Form 990-EZ or Form 990-N instead.
Filling out Form 990 involves collecting financial data for the year, completing various sections that outline revenue, expenses, program accomplishments, governance structure, and compensation for key employees. Organizations can complete the form using paper forms or electronic filing options available through the IRS.
The purpose of Form 990 is to promote transparency and accountability among tax-exempt organizations, providing the IRS and the public with important information about an organization's financial health and operations.
Organizations must report information such as revenue, expenses, net assets, program service accomplishments, governance structure, executive compensation, and any other relevant financial details.
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