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2025›Instructions for Form 990-EZ

General Instructions

2025 Inst 990-EZ (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

Overview of Form 990-EZ. Form 990-EZ is an annual information return required to be filed with the IRS by many organizations exempt from income tax under section 501(a), and certain political organizations and nonexempt charitable trusts. Parts I through V of the form must be completed by all filing organizations (Part VI must be completed by section 501(c)(3) organizations and section 4947(a)(1) nonexempt charitable trusts), and require reporting on the organization's exempt and other activities, finances, compliance with certain federal tax filings and requirements, and compensation paid to certain persons. Additional schedules are required to be completed depending on the activities and type of organization. The

and Key Employees . . . . . . . . . . . . . . . . . . . 18 Part V. Other Information . . . . . . . . . . . . . . . . . . 20 Part VI. Section 501(c)(3) Organizations . . . . . . . 25 Signature Block . . . . . . . . . . . . . . . . . . . . . . . . 27 Appendix of Special Instructions to Form 990-EZ

Contents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 Other Forms That May Be Required . . . . . . . . . . 39 Photographs of Missing Children . . . . . . . . . . . . . . . 45 Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47

Future developments. For the latest information about developments related to Form 990-EZ and its instructions, such as legislation enacted after they were published, go to IRS.gov/ Form990EZ .

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▸Contents — 2025 Inst 990-EZ (PDF)

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