Filing Requirements For A Non-Profit Organization

Most non-profit organizations are required to file an annual return.  Which form an organization must file generally depends on its financial activity as follows:

  • Gross receipts normally less than or equal to $50,000, File Form 990N
  • Gross Receipts Less than $200,000 and total assets less than $500,000, File Form 990EZ
  • Gross receipts greater than $200,000 or total assets greater than or equal to $500,000 File Form 990

An organization's gross receipts are considered to be normally $50,000 or less if the organization is:

  • up to one year old and has received donations or pledges of $75,000 or less in its first tax year
  • Between one and three years old and averaged $60,000 or less in gross receipts during each of its first two tax years
  • Three years old or more and averaged $50,000 or less in receipts for the immediately preceding 3 tax years (including the year for which the return would be filed.

If you have any questions about calculating the filing requirements for your non-profit organization, please feel free to reach out to us.  

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