Completing the Heading of Form — 2025 Inst 990-EZ (PDF)

Item A. Accounting Period File the 2025 return for calendar year 2025 and fiscal years that began in 2025 and ended in 2026. For a fiscal year return, fill in the tax year space at the top of page 1 of the return. See General Instructions C. Accounting Periods and Methods, earlier, for additional information about accounting periods.

Item B. Checkboxes

Address change. Check this box if the organization changed its address and hasn’t reported such a change on its most recently filed Form 990, 990-EZ, or 990-N, or in correspondence to the IRS.

Name change. Check this box if the organization changed its legal name (not its “doing business as” name) and hasn’t reported such change on its most recently filed Form 990 or 990-EZ or in correspondence to the IRS. If the organization

changed its name, attach the foll line 34 instructions.)	lowing documents. (See the
IF the organization is...	THEN attach...
a corporation	a copy of the amendment to the articles of incorporation, and proof of filing with the appropriate state authority.
a trust	a copy of the amendment to the trust instrument, or a resolution to amend the trust instrument, showing the effective date of the change of name and signed by at least one trustee.
an unincorporated association	a copy of the amendment to the articles of association, constitution, or other organizing document, showing the effective date of the change of name and signed by at least two officers, trustees, or members.

Initial return. Check this box if this is the first time the organization is filing a Form 990-EZ and it hasn’t previously filed a Form 990, 990-PF, 990-T, or 990-N.

Final return/terminated. Check this box if the organization has terminated its existence or ceased to be a section 501(a) or section 527 organization and is filing its final return as an exempt organization or section 4947(a)(1) trust. See the instructions for line 36 that discuss liquidations, dissolutions, terminations, or significant disposition of net assets. An organization that checks this box because it has liquidated, terminated, ceased operations, dissolved, merged into another organization, or has had its exemption revoked during the tax year must also attach Schedule N (Form 990).

Caution: An organization must support any claim to have liquidated, terminated, dissolved, or merged by attaching a certified copy of its articles of dissolution or merger approved by the appropriate state authority. If a certified copy of its articles of dissolution or merger isn’t available, the organization may submit a copy of a resolution(s) of its governing body approving plans of liquidation, termination, dissolution, or merger.

Amended return. Check this box if the organization previously filed a return with the IRS for the same tax year and is now filing another return for the same tax year to amend the previously filed return. Explain on Schedule O (Form 990) which parts, schedules, or attachments of Form 990-EZ were amended and describe the amendments. See General Instructions F. Amended Return/Final Return, earlier, for more information.

Application pending. Check this box if the organization either has filed a Form 1023, 1023-EZ, 1024, or 1024-A with the IRS and is awaiting a response, or claims tax-exempt status under section 501(a) but hasn’t filed Form 1023, 1023-EZ, 1024, or 1024-A to be recognized as tax exempt by the IRS. If this box is checked, the organization must complete all parts of Form 990-EZ and any required schedules. An organization that is required to file an annual information return (Form 990 or 990-EZ) or submit an annual electronic notice (Form 990-N) for a given tax year (see General Instructions A. Who Must File, earlier) must do so even if it hasn’t filed a Form 1023, 1023-EZ, 1024, or 1024-A with the IRS if it claims tax-exempt status. To qualify for recognition of tax exemption retroactive to the date of its organization or formation, an organization claiming tax-exempt status must generally file Form 1023, 1023-EZ, 1024, or 1024-A within 27 months of the end of the month in which it was legally organized or formed.

Item C. Name and Address Enter the organization's legal name in the “Name of organization” box. If the organization operates under a name different from its legal name, identify its alternate name, after the legal name, by writing “a.k.a.” (also known as) and the alternate name of the organization. If multiple a.k.a. names won’t fit in the box, list them in Schedule O (Form 990). However, if the organization has changed its legal name, follow the instructions in Item B for reporting the name change.

Include the suite, room, or other unit number after the street address. If the post office doesn’t deliver mail to the street address and the organization has a P.O. box, enter the box number instead of the street address.

If the organization receives its mail in care of a third party (such as an accountant or an attorney), enter “C/O” on the street address line, followed by the third party's name and street address or P.O. box.

For foreign addresses, enter information in the following order: city or town, state or province, the name of the country, and the postal code. Don’t abbreviate the country name.

If a change of address occurs after the return is filed, use Form 8822-B, Change of Address or Responsible Party — Business, to notify the IRS of the new address.

Item D. Employer Identification Number (EIN) Use the EIN provided to the organization for filing its Form 990-EZ and federal tax returns. The organization must have only one EIN. If the organization has more than one EIN and hasn’t been advised which to use, send notice to:

Department of the Treasury Internal Revenue Service Center Ogden, UT 84201-0027

State what EINs the organization has, the name and address to which each number was assigned, and the address of the organization's principal office. The IRS will advise the organization which number to use.

Tip: A subordinate organization in a group exemption that is filing an individual Form 990-EZ return must use its own EIN, not that of the central organization or of the group return.

8 2025 Instructions for Form 990-EZ

Tip: A section 501(c)(9) voluntary employees’ beneficiary association must use its own EIN and not the EIN of its sponsor.

Item E. Telephone Number Enter a telephone number of the organization that members of the public and government personnel can use during normal business hours to obtain information about the organization's finances and activities. If the organization doesn’t have a telephone number, enter the telephone number of an organization official who can provide such information.

Item F. Group Exemption Number Enter the four-digit group exemption number if the organization is included in a group exemption. The group exemption number (GEN) is a number assigned by the IRS to the central/parent organization of a group that has a group exemption letter. Contact the central/parent organization to ascertain the GEN assigned.

Caution: If the organization is covered by a group exemption letter as a subordinate organization, the organization should file Form 990-EZ only if the organization isn’t included in a group return filed by the central/parent organization for the tax year.

Caution: The central/parent organization of a group ruling can’t file a group return with Form 990-EZ but must use Form 990.

Item G. Accounting Method Indicate the method of accounting used in preparing this return. See General Instructions C. Accounting Periods and Methods , earlier.

Item H. Schedule B (Form 990) Whether or not the organization enters any amount on line 1 of Form 990-EZ, the organization must either check the box in Item H or attach Schedule B (Form 990). Failure to either check the box in Item H or file Schedule B (Form 990) will result in a determination that the return is incomplete. Complete and file Schedule B (Form 990) if the organization met any of the following conditions during the tax year.

It is a section 501(c)(3) organization and met the 33 ¹ /3% support test of the regulations under sections 509(a)(1) and 170(b)(1)(A)(vi); checks the box on Schedule A (Form 990), Part II, line 13, 16a, or 16b; and received from any one contributor, during the tax year, contributions of the greater of $5,000 (in money or property) or 2% of the amount on Form 990-EZ, Part I, line 1 (contributions, gifts, grants, and similar amounts received). An organization filing Schedule B (Form 990) can limit the contributors it reports on Schedule B (Form 990) using this greater than $5,000 or 2% threshold only if it checks the box on Schedule A (Form 990), Part II, line 13, 16a, or 16b.
It is a section 501(c)(3) organization that didn’t meet the 33 ¹ /3% support test of the regulations under sections 509(a) (1) and 170(b)(1)(A)(vi), and received during the tax year contributions of $5,000 or more from any one contributor.
It is a section 501(c)(7), 501(c)(8), or 501(c)(10) organization that received, during the tax year, (a) contributions of any amount for use exclusively for religious, charitable, scientific, literary, or educational purposes; or (b) contributions of $5,000 or more not exclusively for such purposes from any one contributor.
It isn’t a section 501(c)(3), 501(c)(7), 501(c)(8), or 501(c) (10) organization and it received during the tax year contributions of $5,000 or more from any one contributor. See the Instructions for Schedule B (Form 990) for more information.

Caution: Do not attach substitutes for Schedule B (Form 990). Parts I, II, and III of Schedule B (Form 990) may be photocopied as needed to provide adequate space for listing all contributors.

Tip: For purposes of Schedule B (Form 990), contributors include individuals, fiduciaries, partnerships, corporations, associations, trusts, and exempt organizations. For organizations described in section 170(b)(1)(A)(iv) or (vi) or section 509(a)(2), contributors also include governmental units.

Guidelines for Meeting the Requirements of Schedule B (Form 990)

Section 501(c)(3) Organization Meeting the 33 ¹ /3% Support Test of Section 170(b)(1)(A)(vi)

If	a section 501(c)(3) organization that met the 331/3% support test of the regulations under section 509(a)(1) and section 170(b)(1)(A)(vi) didn’t receive a contribution of the greater of $5,000 or 2% of the amount on line 1 of Form 990-EZ from any one contributor,*
Then	the organization should check the box in_Item H_ to certify that it isn’t required to attach Schedule B (Form 990).
Otherwise	complete and attach Schedule B (Form 990).

Section 501(c)(7), (8), or (10) Organizations

If	a section 501(c)(7), (8), or (10) organization received neither (1) any contribution or bequest for use exclusively for religious, charitable, scientific, literary, or educational purposes, or the prevention of cruelty to children or animals; nor (2) any contribution of $5,000 or more not exclusively for such purposes from any one contributor,
Then	the organization should check the box in_ Item H_ to certify that it isn’t required to attach Schedule B (Form 990).
Otherwise	complete and attach Schedule B (Form 990).

All Other F Rule)	Form 990-EZ Organizations (General
If	the organization didn’t receive a contribution of $5,000 or more from any one contributor* (reportable on line 1 of Form 990-EZ),
Then	the organization should check the box in_Item H_ to certify that it isn’t required to attach Schedule B (Form 990).
Otherwise	complete and attach Schedule B (Form 990).

To determine if the organization received a contribution of $5,000 or more from a contributor during the year, add all direct and indirect gifts, grants, or contributions of $1,000 or more in cash or property that a contributor made to the organization during the year. Do not include smaller gifts, grants, or contributions. See the Instructions for Schedule B (Form 990) for more information.

Item I. Website Enter the organization’s current address for its primary website, as of the date of filing this return. If the organization doesn’t maintain a website, enter “N/A” (not applicable).

Item J. Tax-Exempt Status Check the applicable box to show the organization's tax-exempt status. If the organization is exempt under section 501(c) (other than 501(c)(3)), check the 501(c) box and insert the appropriate subsection number within the parentheses (for example, “4” for a

2025 Instructions for Form 990-EZ 9

501(c)(4) organization). See the chart in Appendix A: Exempt Organizations Reference Chart , later. The term “section 501(c) (3)” includes organizations exempt under sections 501(e), (f), (k), and (n).

Item K. Form of Organization Check the box describing the organization's legal entity form or status under state law in its state of legal domicile. Legal entity forms include corporations, trusts, unincorporated associations, and other types of entities (for example, partnerships and limited liability companies (LLCs)).

Caution: Section 527 political organizations have different gross receipts thresholds for Form 990-EZ filing and aren’t required to submit Form 990-N. See Section 527 political organizations , earlier, for more information.

Caution: Section 501(c)(7) and 501(c)(15) organizations use different definitions of gross receipts to determine whether they qualify for tax exemption for the year. Appendix C defines gross receipts for the purpose of determining the exempt status of organizations described in sections 501(c)(7) and 501(c)(15). Do not use the definition of gross receipts in Appendix C to determine whether the organization's gross receipts are normally $50,000 or less.

Item L. Determining Gross Receipts Add lines 5b, 6c, and 7b to line 9 to determine gross receipts. See Appendix B: How To Determine Whether an Organization's Gross Receipts Are Normally $50,000 (or $5,000) or Less and Appendix C: Special Gross Receipts Tests for Determining Exempt Status of Section 501(c)(7) and Section 501(c)(15) Organizations , later, for a discussion of gross receipts.

Only those organizations with gross receipts of less than $200,000 and total assets of less than $500,000 at the end of the tax year can use Form 990-EZ. If the organization doesn’t meet these requirements, it must file Form 990, unless excepted under General Instructions B. Organizations Not Required To File Form 990 or 990-EZ , earlier.

Caution: Do not use the definition of gross receipts for section 501(c)(7) or 501(c)(15) exemption purposes (discussed in Appendix C: Special Gross Receipts Tests for Determining Exempt Status of Section 501(c)(7) and Section 501(c)(15) Organizations ) to determine the amount to enter here.