Which Form 990 do you file?

It depends on size. A nonprofit with gross receipts normally $50,000 or less can usually file the Form 990-N (e-Postcard). Under $200,000 in gross receipts and under $500,000 in total assets, you can file the 990-EZ. At or above either of those, you file the full Form 990. Private foundations always file the 990-PF, and 509(a)(3) supporting organizations generally file the 990 or 990-EZ, regardless of size.

It is due the 15th day of the 5th month after your fiscal year ends. For a calendar-year nonprofit (fiscal year ending December 31), that is May 15. If your year ends June 30, it is November 15. You can request one automatic six-month extension with Form 8868, with one exception: Form 8868 cannot extend the 990-N, which has no extension available.

If a nonprofit fails to file the required 990 for three years in a row, the IRS automatically revokes its tax-exempt status, and getting it back means reapplying. The 990-N cannot be filed late for a penalty, but the three-year revocation rule still applies, so file every year even if you owe nothing.

Yes. An organization eligible for the 990-N or 990-EZ may always file a longer form instead. Some do it because a grantmaker or state asks for the fuller financial picture the 990 or 990-EZ provides.

Yes. Churches and certain church-affiliated organizations generally do not have to file a 990, and some government-affiliated and political organizations follow different rules. If you are unsure whether an exception applies to you, check with the IRS or a professional. This tool covers the common 501(c)(3) case.