What is the difference between Form 990, Form 990-EZ, and Form 990-PF?
• Form 990-PF is the form that all 501(c)(3) private foundations and 4947(a)(1) non-exempt charitable trusts must file; only those types of exempt organizations use Form 990-PF. • Form 990-EZ is the “short form” for other 990 filers; exempt nonprofits with incomes between $25,000 and $1 million and total assets of less than $2.5 million may file Form 990-EZ, although they are allowed to file Form 990 if they prefer. • Form 990 is the “long form” that other 990 filers with incomes of more than $1 million or assets above $2.5 million must file.
