Part IX. Annual Filing Requirement

Most organizations must file an annual return (Form 990, 990-EZ, or Form 990-PF) or notice (Form 990-N, Electronic

Instructions for Form 1023 15

Notice (e-Postcard)). Exceptions to this rule include churches, certain church affiliated organizations, and certain affiliates of a governmental unit. You can find more detailed information about filing requirements and exceptions from the requirement to file in the Instructions for Form 990.

The following are some general rules.

• A private foundation must file Form 990-PF annually, regardless of its gross receipts.

• Unless specifically required to file Form 990 or Form 990-EZ (see the Instructions for Form 990), most public charities that normally have gross receipts of $50,000 or less may satisfy their filing obligation with Form 990-N, Electronic Notice (e-Postcard).

If you fail to file a required