Public Charity Reporting Requirements
Always visit the IRS site directly for the latest information about filing requirements.
Filing Deadlines
Form 990/990-EZ/990-N is due on the 15th day of the 5th month after the tax year ends. Organizations can request an automatic 6-month extension using Form 8868.
Form 990 Series Comparison
Public charities file one of three forms based on their gross receipts and assets. Use this comparison to determine which form applies to your organization.
| 990-N (e-Postcard) | 990-EZ (Short Form) | 990 (Full Return) | |
|---|---|---|---|
| Used By | Small public charities | Mid-size public charities with simpler operations | Large public charities with complex operations |
| Gross Receipts | Less than $50,000 | $50,000 to $200,000 | Over $200,000 |
| Assets | N/A | Less than $500,000 | Over $500,000 |
| Filing Deadline | 15th day of 5th month after tax year ends | 15th day of 5th month after tax year ends | 15th day of 5th month after tax year ends |
| What You Report | Basic org info, contact, website, Tax ID | Revenue, expenses, and program activity | Detailed financial info, program activities, and governance |
| Form Type | Electronic only (e-postcard) | Electronic only (e-file) | Electronic only (e-file) |
| Extension Available | N/A | Yes, via Form 8868 (6 months) | Yes, via Form 8868 (6 months) |
Form 990-T
Required if your organizaiton has $1,000 or more of unrelated business income for the tax year.
- Form Name
- 990-T (Exempt Organization Business Income Tax Return)
- Used By
- Public charities with unrelated business income
- Filing Threshold
- Net unrelated business income over $1,000
- Filing Deadline
- 15th day of 5th month after tax year ends
- Extension Available
- Yes, via Form 8868 (6 months)