B. Organizations Not Required To File Form 990 or 990-EZ

An organization described below doesn’t have to file Form 990 or 990-EZ even if it has at least $200,000 of gross receipts or $500,000 total assets at the end of the tax year (except for section 509(a)(3) supporting organizations described in General Instructions A. Who Must File ). See General Instructions A. Who Must File , earlier, for determining whether the organization can file Form 990-EZ instead of Form 990. An organization described in item 10 or 11 under Certain organizations with limited gross receipts, later, is required to submit Form 990-N unless it voluntarily files Form 990 or 990-EZ, as applicable.

Certain religious organizations

1. A church, an interchurch organization of local units of a church, a convention or association of churches, or an integrated auxiliary of a church as described in Regulations section 1.6033-2(h) (such as a men's or women's organization, religious school, mission society, or youth group).

2. A church-affiliated organization that is exclusively engaged in managing funds or maintaining retirement programs and is described in Revenue Procedure 96-10. But see the filing requirements for section 509(a)(3) supporting organizations in General Instructions A. Who Must File , earlier.

3. A school below college level affiliated with a church or operated by a religious order, as described in Regulations section 1.6033-2(g)(1)(vii).

4. A mission society sponsored by, or affiliated with, one or more churches or church denominations, if more than half of the society's activities are conducted in, or directed at, persons in foreign countries.

5. An exclusively religious activity of any religious order described in Revenue Procedure 91-20, 1991-1 C.B. 524.

Certain governmental organizations

6. A state institution whose income is excluded from gross income under section 115.

7. A governmental unit or affiliate of a governmental unit described in Revenue Procedure 95-48. But see the filing requirements for section 509(a)(3) supporting organizations in General Instructions A. Who Must File , earlier.

8. An organization described in section 501(c)(1). A section 501(c)(1) organization is a corporation organized under an act of Congress that is an instrumentality of the United States, and exempt from federal income taxes.

Certain political organizations

9. A political organization that is:

   • A state or local committee of a political party,

2025 Instructions for Form 990-EZ 3

• A political committee of a state or local candidate,

• A caucus or association of state or local officials, or

• Required to report under the Federal Election Campaign Act of 1971 as a political committee (as defined in section 301(4) of such Act). Certain organizations with limited gross receipts

10. An organization whose gross receipts are normally $50,000 or less. Such organizations are generally required to submit Form 990-N if they choose not to file Form 990 or 990-EZ. To determine what an organization's gross receipts “normally” are, see Appendix B: How To Determine Whether an Organization's Gross Receipts Are Normally $50,000 (or $5,000) or Less , later.

11. Foreign organizations and organizations located in U.S. territories, whose gross receipts from sources within the United States are normally $50,000 or less, and which didn’t engage in significant activity in the United States (other than investment activity). Such organizations, if they claim U.S. tax exemption or are recognized by the IRS as tax exempt, are generally required to submit Form 990-N if they choose not to file Form 990 or 990-EZ.

If a foreign organization or organization located in a U.S. territory is required to file a Form 990 or 990-EZ, then its worldwide gross receipts, as well as assets, are taken into account in determining whether it qualifies to file Form 990-EZ. To determine what an organization's gross receipts normally are, see Appendix B: How To Determine Whether an Organization's Gross Receipts Are Normally $50,000 (or $5,000) or Less , later.

Certain organizations that file different kinds of annual information returns

12. A private foundation (including a private operating foundation) exempt under section 501(c)(3) and described in section 509(a). Use Form 990-PF for a taxable private foundation, a section 4947(a)(1) nonexempt charitable trust treated as a private foundation, and a private foundation terminating its status by becoming a public charity under section 507(b)(1)(B) for tax years within its 60-month termination period. If the section 507(b)(1)(B) organization successfully terminates, then it files Form 990 or 990-EZ in its final year of termination.

13. A religious or apostolic organization described in section 501(d). Use Form 1065, U.S. Return of Partnership Income.

14. A stock bonus, pension, or profit-sharing trust that qualifies under section 401. Use Form 5500, Annual Return/Report of Employee Benefit Plan.

Tip: Subordinate organizations in a group exemption that are included in a group return filed for the tax year by the central organization shouldn’t file a separate Form 990 or 990-EZ or submit Form 990-N for the tax year.

Tip: A public charity described in section 170(b)(1)(A)(iv) or (vi) or 509(a)(2) that isn’t within its initial 5 years of existence should first complete Part II or III of Schedule A (Form 990) to ensure that it continues to qualify as a public charity for the tax year. If it fails to qualify as a public charity, then it must file Form 990-PF rather than Form 990-EZ.