Foreign Organizations

Foreign organizations are those that were created in countries other than the U.S., its territories, or its possessions. Foreign organizations may apply for tax-exempt status on income earned in the U.S. in the same way that domestic organizations apply for exempt status. See Language and currency requirements, earlier.

Annual returns for foreign organiza- tions. A foreign organization that obtains exemption must file an information return annually (Form 990 or Form 990-EZ). However, a foreign organization may file Form 990-N (e-Postcard) instead of Form 990 or Form 990-EZ when its gross receipts from U.S. source income are normally $50,000 or less and it hasn't conducted significant activity in the U.S. See the Instructions for Form 990 and Form 990-EZ for further information. A foreign organization that is subject to unrelated business income tax must file Form 990-T.

Organizations Created in U.S. Territories and Possessions Organizations created in possessions and territories of the U.S. are generally treated as domestic organizations. If you were created in a U. S. possession or territory, you must complete all required parts of

Form 1024-A to apply for recognition of exempt status under section 501(c)(4).

Annual filing requirements for an organization created in a U.S. territory or possession are similar to those outlined above for foreign organizations (see Revenue Procedure 2011-15).