Reporting guide
Public Charity Reporting Requirements
Public charities file one of three 990-series returns based on gross receipts and assets — plus Form 990-T if they earn unrelated business income.
Filing deadlines
Form 990, 990-EZ and 990-N are due on the 15th day of the 5th month after the tax year ends — see the due-date table for your fiscal year. Charities filing the 990 or 990-EZ can take an automatic 6-month extension with Form 8868; filing late without one starts a per-day penalty.
Which 990 to file
Use this comparison to determine which form applies to your organization, based on gross receipts and total assets. Small charities near the $50,000 line should read the 990-N guide — the threshold is a multi-year average, not a single year's receipts.
| 990-N (e-Postcard) | 990-EZ (Short Form) | 990 (Full Return) | |
|---|---|---|---|
| Used by | Small public charities | Mid-size charities with simpler operations | Large charities with complex operations |
| Gross receipts | < $50,000 | $50,000 – $200,000 | > $200,000 |
| Assets | — | < $500,000 | > $500,000 |
| Filing deadline | 15th day of 5th month after year-end | 15th day of 5th month after year-end | 15th day of 5th month after year-end |
| What you report | Basic org info, contact, website, Tax ID | Revenue, expenses, and program activity | Detailed financials, programs, and governance |
| Filing method | Electronic only (e-postcard) | Electronic only (e-file) | Electronic only (e-file) |
| Extension | N/A | Yes — Form 8868 (6 months) | Yes — Form 8868 (6 months) |
Unrelated business income — Form 990-T
Required if your organization has $1,000 or more of unrelated business income for the tax year, in addition to your 990-series return.
- 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)