Photographs of Missing Children

The IRS is a proud partner with the National Center for Missing & Exploited Children® (NCMEC) . Photographs of missing children selected by the Center may appear in instructions on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.

Intangible religious benefits. Intangible religious benefits are provided only by organizations organized exclusively for religious purposes. Examples include:

• Admission to a religious ceremony; and

• De minimis tangible benefits, such as wine provided in connection with a religious ceremony.

Good faith estimate. An organization may use any reasonable method in making a good faith estimate of the value of goods or services provided by that organization in consideration for a taxpayer’s payment to that organization. A good faith estimate of the value of goods or services that aren’t generally available in a commercial transaction may be determined by reference to the FMV of similar or comparable goods or services. Goods or services may be similar or comparable even though they don’t have the unique qualities of the goods or services that are being valued.

Goods or services. Goods or services include:

• Cash,

• Property,

• Services,

• Benefits, and

• Privileges.

In consideration for. A donee organization provides goods or services in consideration for a taxpayer’s payment if, at the

2025 Instructions for Form 990-EZ 45

Paperwork Reduction Act Notice. We ask for the information on these forms to carry out the Internal Revenue laws of the United States. You are required to give us the information. We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by section 6103. However, certain returns and return information of tax-exempt organizations and trusts are subject to public disclosure and inspection, as provided by section 6104.

Estimates of taxpayer burden. The following table shows burden estimates based upon current statutory requirements as of October 1, 2025, for taxpayers filing a 2025 return. These include forms in the 990 series, schedules, and all the forms tax-exempt organizations attach to their tax returns. Time spent and out-of-pocket costs are presented separately. Time burden includes the time spent preparing to file and to file, with recordkeeping representing the largest component. Out-of-pocket costs include any expenses incurred by taxpayers to prepare and submit their tax returns. Examples include tax return preparation and submission fees, postage and photocopying costs, and tax preparation software costs. Note that these estimates don't include burden associated with post-filing activities. IRS operational data indicate that electronically prepared and filed returns have fewer arithmetic errors, implying lower post-filing burden.

Reported time and out-of-pocket cost burdens are national averages and include all associated forms and schedules, across all preparation methods and taxpayer activities. As a result, the averages don’t necessarily reflect a “typical” case. Most taxpayers experience lower-than-average burden, with taxpayer burden varying considerably by taxpayer type.

Comments and suggestions. We welcome your comments concerning the accuracy of these time estimates or suggestions for future editions. You can send us comments through IRS.gov/FormComments . Or you can write to:

Internal Revenue Service Tax Forms and Publications 1111 Constitution Ave. NW, IR-6526 Washington, DC 20224

Although we can’t respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications.

Don’t send your return to this address. Instead, see General Instructions D. When, Where, and How To File , earlier, for the location for filing your return.

46 2025 Instructions for Form 990-EZ

Index

A

Expenses :

Program service 13 Rent 16 Extension of time to file 6

F

Accountant 8 Accounting :

Method 4, 42 Period 4 Accounts payable 17 Accounts receivable 17 Accrual (method) 42 Address 8

Capital gains 13 Cash 17 Cash receipts and disbursements 4 Certificates of deposit 13, 17 Changes in net assets 17, 41 Children :

Copies 32 Fundraising 16 Government 12 Initiation 23 Laboratory 12 Membership 12 Professional 16 Registration 12 Final return 6 Financial account 24 Fiscal year 4 Five highest compensated

Change of 8 Website 9 AKA or a.k.a. ( See Name and address) Amended return 42

Photographs of missing 45 Church 3, 37 Church-affiliated organization 3 Club facilities 23 Commercial co-venture 11 Compensation 16, 19, 26, 27

Deferred 19 Reasonable 35, 36 Reportable 19 Conformed copy 20 Contemporaneous 35 Contracts :

Fair market value 35, 36 Federal unemployment tax (FUTA) 16 Federated fundraising agencies 11 Fees :

Description of amendments 6 Annual information return 1, 32 Anti-abuse rule 29 Appendix :

Appendix A: Exempt Organizations

Reference Chart 28 Appendix B: How to Determine

Whether an Organization's Gross Receipts are Normally $50,000 (or $5,000) or Less 28 Appendix C: Special Gross Receipts

Initial 36 Contributions 10, 14 Contributors :

Schedule of 12 Controlled entity 2, 25 Controlling organization 2, 25 Copies 31

employees 26 Fixed payment 36 Foreign organization

( See Organization) Forms 39

Tests for Determining Exempt Status of Section 501(c)(7) and 501(c)(15) Organizations 29 Appendix D: Public Inspection of

Returns 30 Appendix E: Section 4958 Excess

D

Form 1023-EZ, Streamlined

Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code 3 Form 1024-A, Application for

Recognition of Exemption Under Section 501(c)(4) of the Internal Revenue Code 3 Form 1024, Application for

Benefit Transactions 33 Appendix F: Forms and Publications

Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code 3 Form 1023, Application for

To File or Use 38 Appendix G: Use of Form 990 or

990-EZ To Satisfy State Reporting Requirements 41 Appendix H, Contributions 42 Application for tax exemption 30 Application pending 3 ASC 958 10, 17 Assets :

Deferred compensation 16, 19 Defined contribution plan 19 Depreciation 16 Disclosure 30 Disqualified person 34 Disregarded entities 7 Dissolution 21 Dividends 13, 24 Documents 32 Donations :

Donor advisor 24, 35 Sponsoring organization 2, 24 Supporting organization 35 Dues and assessments 11

Of services 11 Of use of property 11 Donor advised fund 24

Recognition of Exemption Under Section 501(a) or for Determination Under Section 120 3 Form 1041, U.S. Income Tax Return

for Estates and Trusts 3 Form 1065, U.S. Return of Partnership

Net 17 Other 17 Total 17 Assistance to individuals 15 Attachments 7 Attorney 8 Audit guides 42

Affiliates 12 Members 12 Nondeductible 21

B

Balance sheet 17 Bank account 24 Bingo 14 Black lung trust 2 Book value 17 Books and records 13, 24 Buildings 17 Business activities 12

C

Calendar year 4, 8 Candidates for public office 22, 25 Capital contributions 23

E

Economic benefit :

Disregarded 36 Interest on loans (foregone) 35 Liability insurance premiums 35 Nontaxable fringe 36 Employee benefits 16 Employer identification number

Income 4 Form 1099-MISC, Miscellaneous

Income, Methods 19 Form 1120-POL, U.S. Income Tax

Return for Certain Political Organizations 22 Form 1128, Application To Adopt,

Change, or Retain a Tax Year 4 Form 4506-A, Request for a Copy of

Exempt or Political Organization IRS Form 30 Form 4720, Return of Certain Excise

(EIN) 8 EO Determinations 20 Excess benefit transaction 23, 33, 35,

Taxes on Charities and Other Persons Under Chapters 41 and 42 of the Internal Revenue Code 22, 23 Form 5500, Annual Return/Report of

Employee Benefit Plan 4 Form 8822-B, Change of Address or

37 Excise tax 22, 23, 37 Exempt purpose 13

Responsible Party — Business 8

47

Forms (Cont.)

Form 8868, Application for Extension

of Time To File an Exempt Organization Return or Excise Taxes Related to Employee Benefit Plans 6 Form 8886-T, Disclosure by

List of officers directors, trustees,

attachments 7 Loans 22 Lobbying :

Trust fund recovery penalty 24 Political campaign activities 25 Political expenditures 22 Political organization

and key employees 18 List of required schedules and

Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction 23 Form 941, Employer's Quarterly

Direct 21 Grassroots 21 Lobbying expenses 21 Local or subordinate

( See Organization) Postage 16 Printing 16 Private foundation 4 Professional fees ( See Fees) Program services 12 Program-related investment

Federal Tax Return 18 Form 990-N, Electronic Notice

(e-Postcard) for Tax-Exempt Organizations not Required To File Form 990 or 990-EZ 2 Form 990-PF, Return of Private

M

Maintenance expense 16 Major disposition of assets 21 Medicare taxes 16 Membership benefits 12 Membership dues and assessments

( See Dues and assessments) Miscellaneous expenses 16 Miscellaneous income 19 Mission society 3 Money market funds 17 Mortgage interest ( See Interest)

N

Name and address 8 Name change 8 Net Assets ( See Assets) Noncash contributions 12 Nondiscrimination policy 23 Nonexempt charitable trust 24 Nonfixed payments ( See Payments) Notes receivable 15 Notice 33

O

organizations 31

( See Investment) Proxy tax 21 Public charity 24 Public inspection 6, 30, 31, 42 Publications :

Power of Attorney 27 Purpose of form 1

Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation 4 Form 990-T, Exempt Organization

Business Income Tax Return 20, 23 Form W-2, Wage and Tax

Guide 24 Deferred compensation 18 Pub. 1779, Independent Contractor or

Helpful 41 Pub. 15-A, Employer's Supplemental

Tax Guide 26 Pub. 15, Circular E Employer's Tax

Statement 19 Fringe benefits 35, 36 Fund balances 17 Fundraising 10, 11 Fundraising Events 7, 10, 14, 15 FUTA ( See Federal unemployment tax)

Income 26 Pub. 526, Charitable

Employee 26 Pub. 463, Travel, Gift, and Car

Expenses 12 Pub. 525, Taxable and Nontaxable

G

Gaming 14 Gifts 10 Goods or services 15 Governing documents 20 Grants 10, 15 Gross receipts 23, 28 Gross rental income 13 Gross revenue ( See Revenue) Gross sales 15 Group exemption number (GEN) 9 Group return 3

H

Heath benefits 19 Helpful hints 2 Helpful publications 41 Hours per week 19

I

Occupancy 16 Offices :

Permanent 31 Regional or district 31, 32 Organization :

Affiliated 34 Foreign 2, 34 Political 3, 22, 25, 30 Related 25 Religious 3 Supporting 3, 35 Organization managers 37 Organizing document 20 Other Assets ( See Assets)

P

( See Compensation) Revenue 10

Contributions 11, 12 Pub. 557, Tax-Exempt Status for Your

Organization 6 Pub. 598, Tax on Unrelated Business

Income of Exempt Organizations 20 Pub. 946, How To Depreciate

Property 16 Pub. 947, Practice Before the IRS and

R

Raffles 14 Recordkeeping 6 Related Organization

( See Organization) Rent Expenses ( See Expenses) Reportable compensation

Incomplete return 6 Independent contractors 16, 26 Insurance 29 Interest 13

Mortgage 16 Rent 16 Interest income 13 Inventory 15 Investment :

Paid preparer 27

Deferred 17 Gross 14 Program service 11, 12 Revenue sharing transactions 37 Revocation 38 Rounding off 7 Royalties 12, 13, 15

S

Salaries 16 Sale :

Of assets 13 Of inventory 15 Of merchandise 14 Of securities 13 Sale of securities ( See Sale) Savings 13, 17 Savings accounts ( See Savings) Schedules 39

Program-related 12, 13 Rental income 13

Identifying number of 27 Paperwork Reduction Act Notice 46 Payments :

Compensation 35 Government 11 Independent contractors 16 Nonfixed 36 Services 11 Severance 35 To affiliates 15 Payroll taxes 16 Penalties 16

L

Land 17 Late filing 6 Legislation 21 Liabilities, total 17 Liquidation 21

48

Failure to file 6

Schedules (Cont.)

Schedule A (Form 990), Public Charity

Signature 27

Authority 27 Block 6 Significant Disposition of Net

Status and Public Support 25 Schedule B (Form 990), Schedule of

Contributors 1, 9, 42 Schedule C (Form 990), Political

Termination 21 Text message contribution 43 Total assets ( See Assets) Transfers :

To exempt non-charitable related

organizations 25 Trust, section 4947(a)(1) 3, 24

U

U.S. territory 2 U.S. Treasury bills 13, 17 Unrelated trade or business 12

Income 20, 30 Income tax 16 Utilities 16

V

Value :

Nominal or insubstantial 11

W

Website ( See Address) Who must file 2

Campaign and Lobbying Activities 21, 25 Schedule E (Form 990), Schools 25 Schedule G (Form 990), Supplemental

Information Regarding Fundraising or Gaming Activities 14 Schedule L (Form 990), Transactions

Assets 21 Social security taxes 16 Solicitation 11 Specific Instructions 8 State filing requirements 6, 41 State reporting requirements 5, 41 Statement of Program Service

With Interested Persons 22, 23 Schedule M (Form 990), Noncash

Contributions 42 Schedule N (Form 990), Liquidation,

Termination, Dissolution, or Significant Disposition of Assets 6, 8, 21 Schedule O 6-8, 15, 17, 20, 24, 25,

Accomplishments 17 Substantial contributor 35 Substantial influence 34 Substantiation 35 Substitute forms 20 Supporting organization

( See Organization) Sweepstakes 14

39 School 25 Securities 13, 17 Securities account 24 Shipping 16 Short accounting period or short

T

Tax shelter transaction 23 Tax year 8 Taxes 16, 23, 37 Telephone number 9

year 4

49