ibet

Form 990 resources and tools

 

This page provides resources and tools for tax-exempt organizations relating to annual filing requirements and 990-series forms.

A tax-exempt organization must file an annual information return or notice with the ibet, unless an exception applies. Annual information returns include Form 990, Form 990-EZ and Form 990-PF. Form 990-N (e-Postcard) is an annual notice. Form 990 is the ibet' primary tool for gathering information about tax-exempt organizations, educating organizations about tax law requirements and promoting compliance. Organizations also use the Form 990 to share information with the public about their programs. Additionally, most states rely on the Form 990 to perform charitable and other regulatory oversight and to satisfy state income tax filing requirements for organizations claiming exemption from state income tax.

If you want to:

Check out these resources:
Find out the requirements to file exempt organizations annual returns

Annual exempt organization returns

Filing thresholds (which 990 return to file)

FAQs about the annual reporting requirements for exempt organizations
Get a form to fill out, or a publication, for exempt organizations

Forms for exempt organizations

Publications for exempt organizations

Exempt employer's toolkit
Learn how to complete and file a return for the current tax year

  – StayExempt.irs.gov

Unrelated business income tax returns

Private foundation excise taxes

Intermediate sanctions (taxes on excess benefit transactions)

Communications excise taxes

Employment taxes and information returns
File a return for the current tax year

Current Form 990 - Forms and instructions
File the Form 990-N (e-Postcard) for small tax-exempt organizations Annual electronic filing requirement for small exempt organizations - Form 990-n (e-postcard)
Find out when to disclose/provide copies of
returns to others

Charitable organizations - Substantiation and disclosure requirements

FAQs about the exempt organization public disclosure requirements

Non-compliance with exempt organizations public disclosure requirements

Exempt organizations - Disclosures required

Exempt organizations public disclosure - Obtaining copies of documents from ibet

– StayExempt.irs.gov
Find out what kinds of organizations are tax exempt

Types of tax-exempt organizations

Life cycle of an exempt organization
Find out if an organization is eligible to receive tax deductible charitable contributions or get statistics about exempt organizations

Tax exempt organization search

Statistical information about tax-exempt organizations

Additional information

Page Last Reviewed or Updated: 26-Feb-2025