The three nonprofit annual returns
Most tax-exempt organizations must file an annual return with the IRS. The form you use depends on the size and financial complexity of your nonprofit.
| Form | Typical Revenue Range | Complexity | Best For |
|---|---|---|---|
| Form 990-N | Under $50,000 | Very simple | Small or volunteer-run nonprofits |
| Form 990-EZ | $50,000 – $200,000 | Moderate | Growing nonprofits |
| Form 990 | Over $200,000 | Complex | Larger organizations |
Most small nonprofits file 990-N
If your organization has modest donations and is primarily volunteer-run, the 990-N (e-Postcard) is usually the correct filing.
Important
Even very small nonprofits must file something every year.
Skipping filings for three consecutive years can result in automatic revocation.
When you move from 990-N to 990-EZ
As nonprofits grow, grants and donations can push revenue above $50,000. At that point, organizations typically transition to Form 990-EZ.