How do I know which 990 to file?

How do I know which 990 to file?

Which 990 to file primarily depends on your revenue:

  • 990N: Revenue $50,000 or less (Unless Nonprofit is in the following states, Massachusetts (MA), Mississippi (MS), New Hampshire (NH), or New York (NY). These states will not accept 990N and must file 990EZ. New York will make an exception if under $25K in revenue.
  • 990EZ: Revenue between $50,001 – $200,000 (an organization that qualifies for the 990N may voluntarily elect to complete a 990EZ for added public transparency with their financials or if their state requires it)
  • 990 Full: Revenue $200,001 +
  • 990PF: Private Operating Foundations
  • 990T: Unrelated Business Income – in addition to other 990 filed

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