Are there any exceptions to the requirements to file Form 990?
Organizations with gross receipts and assets below certain threshholds at the end of their tax years may file Form 990-EZ, Short Form Return of Organizations Exempt from Income Tax. In addition, certain governmental and church-affiliated organizations are not required to file annual information returns. Finally, organizations whose annual gross receipts are normally less than $25,000 are not required to file an annual return, but may be required to file an annual electronic notice – e-Postcard – beginning in 2008.
