H. Requirements for a Properly — 2025 Inst 990-EZ (PDF)

All organizations filing Form 990-EZ must complete Parts I through V of Form 990-EZ, and any required schedules and attachments. Section 501(c)(3) organizations must also complete Part VI. If an organization isn’t required to file Form 990-EZ but chooses to do so, it must file a complete return and provide all of the information requested, including the required schedules.

Public inspection. In general, all information the organization reports on or with its Form 990-EZ, including schedules and attachments, will be available for public inspection. Note, however, the special rules for Schedule B (Form 990), a required schedule for certain organizations that file Form 990-EZ. Make sure the forms and schedules are clear enough to photocopy legibly. For more information on public inspection requirements, see Appendix D: Public Inspection of Returns, later, and Pub. 557, Tax-Exempt Status for Your Organization.

Signature. A Form 990-EZ isn’t complete without a proper signature. For details, see the instructions under Signature Block, later.

Recordkeeping. The organization's records should be kept as long as they can be needed for the administration of any

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provision of the Internal Revenue Code. Usually, records that support an item of income, deduction, or credit must be kept a minimum of 3 years from the date the return is due or filed, whichever is later. Keep records that verify the organization's basis in property as long as they are needed to figure the basis of the original or replacement property. Applicable law and an organization's policies can require that the organization retain records longer than 3 years.

The organization should also keep copies of any returns it has filed. They help in preparing future returns and making computations when filing an amended return.

Rounding off to whole dollars. The organization can round off cents to whole dollars on the returns and schedules. If the organization does round to whole dollars, the organization must round all amounts. To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. For example, $1.49 becomes $1 and $2.50 becomes $3. If the organization has to add two or more amounts to figure the amount to enter on a line, include cents when adding the amounts and round off only the total.

Completing all lines. Make an entry (including a zero (“-0-”) when appropriate) on all lines requiring an amount or other information to be reported. Do not leave any applicable lines blank, unless expressly instructed to skip a line. If answering a line is predicated on a “Yes” answer to the preceding line, and if the organization's answer to the preceding line was “No,” then leave the “If Yes” line blank.

In general, answers can be explained or supplemented in Schedule O (Form 990) if the allotted space in the form or other schedule is insufficient, or if a “Yes” or “No” answer is required but the organization wishes to explain its answer.

Missing or incomplete parts of the form and/or required schedules may result in the IRS contacting you to obtain the missing information. Failure to supply the information may result in a penalty being assessed to your account. For tips on filing complete returns, go to IRS.gov/Charities .

Reporting proper amounts. Some lines request information reported on other forms filed by the organization, such as Forms W-2, 1099, and 990-T. If the organization is aware that the amount actually reported on the other form is incorrect, it must report on Form 990-EZ the information that should have been reported on the other form (in addition to filing an amended form with the proper amount).

In general, don’t report negative numbers, but report zero (“-0-”) in lieu of a negative number, unless the instructions provide otherwise. Report revenue and expenses separately and don’t net related items, unless otherwise provided.

Inclusion of activities and items of disregarded entities and joint ventures. An organization must report in its Form 990-EZ all of the revenues, expenses, assets, liabilities, and net assets or funds of a disregarded entity of which it is the sole member, and must report in its Form 990-EZ its share of all such items of a joint venture or other investment or arrangement treated as a partnership for federal income tax purposes. This includes passive investments. In addition, the organization must generally report the activities of a disregarded entity or a joint venture as its own activities in the appropriate parts and schedules of Form 990-EZ.

Tip: A disregarded entity must generally use the employer identification number (EIN) of its sole member. An exception applies to employment taxes. For wages paid to employees of a disregarded entity, the disregarded entity must file separate employment tax returns and use its own EIN on such returns. See Regulations sections 301.6109-1(h) and 301.7701-2(c)(2) (iv).

List of required schedules and attachments. An organization may be required to file one or more schedules of Form 990-EZ or various other attachments as described in the form or instructions. The following is a list of the Form 990-EZ schedules that the organization may have to complete.

Schedule A, Public Charity Status and Public Support. See Part V. Other Information .
Schedule B, Schedule of Contributors. See Item H. Schedule B (Form 990) .
Schedule C, Political Campaign and Lobbying Activities, Part III. See Line 35c. Section 6033(e) Tax for Lobbying Expenditures .
Schedule C, Part I. See Line 46. Political Campaign Activities .
Schedule C, Part II. See Line 47. Lobbying Activities .
Schedule E, Schools. See Line 48. Schools .
Schedule G, Supplemental Information Regarding Fundraising or Gaming Activities, Parts II and III. See Line 6a. Gaming, Line 6b. Fundraising Events , and Lines 6c and 6d. Direct Expenses and Net Income or (Loss) From Gaming and Fundraising Events .
Schedule L, Transactions With Interested Persons, Part I. See Line 40b. Section 501(c)(3), 501(c)(4), and 501(c)(29) Organizations: Disclosure of Section 4958 Excess Benefit Transactions and Excise Taxes .
Schedule L, Part II. See Line 38. Loans to or From Officers, Directors, Trustees, and Key Employees .
Schedule N, Liquidation, Termination, Dissolution, or Significant Disposition of Assets, Parts I (liquidation, termination, or dissolution) and II (significant disposition of net assets). See Line 36. Liquidation, Dissolution, Termination, or Significant Disposition of Net Assets .
Schedule O, Supplemental Information to Form 990 or 990-EZ. See lines 8, 10, 16, 20, 24, 26, 31, 33, 34, 35, and

Assembling Form 990-EZ, schedules, and attachments. Before filing Form 990-EZ, assemble the package of forms, schedules, and attachments in the following order.

Core form with all parts completed (Parts I–V, Part VI by section 501(c)(3) organizations, Signature Block ).
Schedules A, B, C, E, G, L, N, and/or O, completed as applicable, filed in alphabetical order.
Attachments, completed as applicable. These include (a) name change amendment to organizing document required by Item B of the heading on page 1 of the return; (b) reasonable cause explanation for a late-filed return; and (c) articles of merger or dissolution, resolutions, and plans of liquidation or merger required by Schedule N (Form 990).

Do not attach materials not authorized in the instructions, or not otherwise authorized by the IRS.

Caution: To facilitate the processing of your return, don’t password protect or encrypt PDF attachments. Password protecting or encrypting a PDF file that is attached to an e-filed return prevents the IRS from opening the attachment.

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