Are there any exceptions to the requirement to file Form 990?
An organization that has $50,000 or less in gross income will file on-line form 990-N.
An organization that has more than $50,000 but less than $200,000
in gross receipts and less than $500,000 in assets may file an exempt
organization information return Form 990-EZ. In addition, certain governmental and church-affiliated organizations are not required to file returns.
The following organizations file another return in lieu of the Form 990:
Private foundations (Form 990-PF)
Employee benefit trusts (Form 5500)
Black lung benefit trusts (Form 990-BL)
Religious and apostolic organizations described in Code section 501(d)
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