Which version of Form 990 does my nonprofit file?

It depends on your gross receipts and assets. Organizations with gross receipts normally $50,000 or less file the 990-N e-Postcard. Those with gross receipts under $200,000 and total assets under $500,000 may file the 990-EZ. Above either threshold, you file the full Form 990. Private foundations file Form 990-PF regardless of size.

When is Form 990 due?

The 15th day of the 5th month after your accounting period ends — May 15 for a calendar-year organization. You can request an automatic 6-month extension with Form 8868, which pushes a calendar-year deadline to November 15. The 990-N e-Postcard cannot be extended.

What happens if my nonprofit doesn't file for three years?

Federal law automatically revokes tax-exempt status for any organization that fails to file a required 990-series return for three consecutive years. Revocation is automatic — there is no appeal — and you must reapply for exemption and pay the user fee to get it back.

Yes. The 990 is a public-disclosure document. The IRS publishes it, and your organization must provide copies of its three most recent returns on request. Donors, watchdogs, and grantmakers routinely read it, so treat the narrative sections as your public face — not just a compliance chore.

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Nonprofit Tax Services

Form 990 Explained: Which Version Your Nonprofit Files and When

Nearly every tax-exempt organization files an annual return in the Form 990 family — and which version you owe depends on your size. File three years late and the IRS revokes your exemption automatically.

SMAART Tax Team

February 4, 2026

6 min read

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