Instructions for Form 1023›(Rev. December 2024)›! while your application is pending,
Public Inspection
1224 Inst 1023 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
Figure 1. 990 Series Forms Filed by Exempt Organizations
Type of Annual Return Who Should File
Section 501(c)(3) public charities
Section 501(c)(3) public charities whose gross receipts during the year were less than $200,000 and total assets at the end of the year were less than $500,000
Private foundations, including private operating foundations, regardless of financial status
Public charities and private foundations that have gross unrelated business income of $1,000 or more
Most small public charities with gross receipts of $50,000 or less can file a Form 990-N, if they choose not to file a Form 990 or Form 990–EZ instead.
See Pub. 557 for additional information on public inspection requirements.
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