Most organizations exempt from income tax under section 501(a) must file Form 990 or Form 990-EZ or Form 990-N depending upon the organization's gross receipts and total assets.
Any domestic or foreign organization exempt under section 501(a), section 529(a), or section 529A(a) must file Form 990-T if it has gross income (UBTI) of $1,000 or more from a regularly conducted unrelated trade or business.
Certain taxpayers must file Form 990-PF if they are:
- An exempt private foundation (section 6033(a), (b), and (c)).
- A taxable private foundation (section 6033(d)).
- An organization that agrees to private foundation status and whose application for exempt status is pending on the due date for filing Form 990-PF.
- An organizations that claims private foundation status, hasn't yet applied for exempt status, and whose application isn't yet untimely under section 508(a) for retroactive recognition of exemption.
- An organization that made an election under section 41(e)(6)(D)(iv).
- A private foundation that is making a section 507(b) termination, or
- A section 4947(a)(1) nonexempt charitable trusts treated as private foundations (section 6033(d)).