Exception:

IRC 509(a)(3) supporting organizations are required to file Form 990 or 990-EZ, unless gross receipts are normally not more than $5,000 supporting an IRC 501(c)(3) religious organization. Such an organization must file Form 990-N.

In all other circumstances, establish Form 990 returns on AIMS Master File before closing the case to the EO Closing Unit.

If you determine a non-filer exempt from filing Form 990 in the EOBMF was in fact required to file a Form 990, issue a 30-day letter and a report of examination explaining the filing requirement. Solicit the organization’s agreement on Form 6018, at Line 10. This type of status change is not subject to declaratory judgement rights. The organization can protest the proposed change to Appeals if it disagrees. If the t/p fails to respond to your proposal, your 30-day letter becomes final and the organization must file Form 990.