Purpose of Form

Form 990, Return of Organization Exempt From Income Tax, and Form 990-EZ are used by tax-exempt organizations, nonexempt charitable trusts (that are not treated as private foundations), and section 527 political organizations to provide the IRS with the information required by section 6033.

Instructions for Form 990-EZ (2025) Catalog Number 64888C Jan 15, 2026 Department of the Treasury Internal Revenue Service www.irs.gov

completed Form 990-EZ filed with the IRS, except for certain contributor information on Schedule B (Form 990), is required to be made available to the public by the IRS and the filing organization (see Appendix D: Public Inspection of Returns, later). Also, the organization may be required to file the completed Form 990-EZ with state governments to satisfy state reporting requirements. See Appendix G: Use of Form 990 or 990-EZ To Satisfy State Reporting Requirements , later.

Caution: Don’t include your or someone else’s social security number (SSN) on publicly disclosed forms. Because the filing organization and the IRS are required to publicly disclose the organization’s annual information returns, social security numbers (SSNs) shouldn’t be included on this form. By law, with limited exceptions, neither the organization nor the IRS may remove that information before making the form publicly available. Documents subject to disclosure include schedules and attachments filed with the form. For more information, see Appendix D: Public Inspection of Returns , later.

Helpful hints. The following hints may help you more efficiently review these instructions and complete the form.

1. Throughout these instructions, “the organization,” the “filing organization,” “your organization,”and “you” all refer to the organization filing Form 990-EZ.

2. The examples appearing throughout these instructions are illustrative only and for the purpose of completing Form 990-EZ, but aren’t all-inclusive.

3. Instructions for the Form 990-EZ schedules are published separately from these instructions.

4. Unless otherwise specified, information should be provided for the organization’s tax year. For instance, an organization should answer “Yes” to a question asking whether it conducted a certain type of activity only if it conducted that activity during the tax year.

Caution: Organizations that have total gross income from unrelated trades or businesses of at least $1,000 are also required to file Form 990-T in addition to any required Form 990, 990-EZ, or 990-N.