IRS 990 Forms, Schedules and Instructions for 2020

40
total templates

What Are the Different 990 Forms?

The IRS 990 Forms are a series of documents filled out by certain tax-exempt organizations in order to provide the Internal Revenue Service (IRS) with their financial information. The information provided via these forms is usually available for the public and often serves as the primary source of information about a specific organization.

The main documents included in the series include:

  1. IRS Form 990, Return of Organization Exempt from Income Tax. This form is filled out by tax-exempt organizations, section 527 political organizations, and nonexempt charitable trusts to report to the IRS gross income, disbursements, receipts, and other information required by section 6033;
  2. IRS Form 990-EZ, Short Form Return of Organization Exempt from Income Tax. This is a short version of the previous form used to provide the IRS with the financial information of Section 527 political organizations, tax-exempt organizations, and nonexempt charitable trusts. Only organizations with gross receipts less than $200,000 and total assets less than $500,000 are allowed to fill out this version of the form;
  3. IRS Form 990-N, Electronic Notice (e-Postcard). This form has an electronic version only. This form can be filed by small tax-exempt organizations whose annual gross receipt is $50,000 or less;
  4. IRS Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation. Fill out this form to report charitable distributions and activities, as well as to calculate the tax based on an investment income.

There are 16 schedules used with the IRS 990 Forms:

Use these schedules to provide additional information or to specify the information provided on the main forms, if applicable.

When Are 990 Forms Due?

The IRS 990 Forms’ due date is the 15th day of the 5th month after the end of the organization’s accounting period, e.g., if you use the calendar year for accounting, the filing deadline for your organization will fall on May 15. If the due date falls on a Saturday, Sunday, or a legal holiday, file the form by the next business day. Use IRS Form 8868, Application for Automatic Extension of Time to File an Exempt Organization Return, to request an extension to file your forms. If you failed to file the forms by the due date anyway, enclose a separate attachment with your explanations.

If you do not file the forms timely and completely, you must pay $20 penalty for each day your form is late. If your organization is considered as a large one, i.e. the annual gross receipt of your organization exceeds $1,046,500, you will have to pay $100 for each day the failure continues. The maximum penalty for each return form will not exceed $10,000 ($52,000 for large organizations) or 5% of the organization’s gross receipts for the year, whichever is less.

Documents

40

IRS Form 990 (990-EZ) Schedule A "Public Charity Status and Public Support", 2020

Rate (4.6 / 5) 120 votes
Size: 328 KB
8 pages

IRS Form 990 Schedule O "Supplemental Information to Form 990 or 990-ez", 2018

Rate (4.7 / 5) 68 votes
Size: 74 KB
3 pages

IRS Form 990 Schedule M "Noncash Contributions", 2019

Rate (4.6 / 5) 79 votes
Size: 138 KB
5 pages

IRS Form 990 Schedule K "Supplemental Information on Tax-Exempt Bonds", 2019

Rate (4.5 / 5) 81 votes
Size: 320 KB
4 pages

IRS Form 990 Schedule H "Hospitals", 2020

Rate (4.7 / 5) 121 votes
Size: 394 KB
10 pages

IRS Form 990 Schedule I "Grants and Other Assistance to Organizations, Governments, and Individuals in the United States", 2020

Rate (4.4 / 5) 104 votes
Size: 111 KB
4 pages

IRS Form 990 Schedule F "Statement of Activities Outside the United States", 2020

Rate (4.6 / 5) 89 votes
Size: 156 KB
5 pages

IRS Form 990 Schedule J "Compensation Information", 2020

Rate (4.4 / 5) 102 votes
Size: 147 KB
3 pages

IRS Form 990 "Return of Organization Exempt From Income Tax", 2020

Rate (4.5 / 5) 95 votes
Size: 1 MB
12 pages

This form is used to supply the Internal Revenue Service (IRS) with information regarding receipts, gross income, disbursements, and other data required by Section 6033.

IRS Form 990 Schedule D "Supplemental Financial Statements", 2020

Rate (4.6 / 5) 97 votes
Size: 169 KB
5 pages

IRS Form 990 (990-EZ; 990-PF) Schedule B "Schedule of Contributors", 2019

Rate (4.5 / 5) 99 votes
Size: 158 KB
6 pages

IRS Form 990 (990-EZ) Schedule N "IRS Form 990-ez Schedule N - Liquidation, Termination, Dissolution, or Significant Disposition of Assets", 2018

Rate (4.7 / 5) 55 votes
Size: 139 KB
5 pages

IRS Form 990 (990-EZ) Schedule E "Schools", 2018

Rate (4.3 / 5) 62 votes
Size: 117 KB
4 pages

IRS Form 990 (990-EZ) Schedule G "Supplemental Information Regarding Fundraising or Gaming Activities", 2019

Rate (4.5 / 5) 106 votes
Size: 146 KB
3 pages

IRS Form 990 (990-EZ) Schedule L "Transactions With Interested Persons", 2019

Rate (4.5 / 5) 58 votes
Size: 187 KB
2 pages

IRS Form 990 (990-EZ) Schedule C "Political Campaign and Lobbying Activities", 2019

Rate (4.6 / 5) 88 votes
Size: 144 KB
4 pages

IRS Form 990 Schedule R "Related Organizations and Unrelated Partnerships", 2020

Rate (4.4 / 5) 69 votes
Size: 313 KB
5 pages

Instructions for IRS Form 990, 990-EZ Schedule C "Political Campaign and Lobbying Activities", 2020

Rate (4.7 / 5) 112 votes
Size: 202 KB
9 pages

Instructions for IRS Form 990 Schedule H "Hospitals", 2020

Rate (4.7 / 5) 78 votes
Size: 317 KB
24 pages

Instructions for IRS Form 990, 990-EZ Schedule L "Transactions With Interested Persons", 2019

Rate (4.7 / 5) 95 votes
Size: 151 KB
5 pages

Instructions for IRS Form 990, 990-EZ Schedule G "Supplemental Information Regarding Fundraising or Gaming Activities", 2019

Rate (4.4 / 5) 99 votes
Size: 135 KB
3 pages

Instructions for IRS Form 990 Schedule R "Related Organizations and Unrelated Partnerships", 2020

Rate (4.6 / 5) 115 votes
Size: 169 KB
7 pages

Instructions for IRS Form 990 Schedule K "Supplemental Information on Tax-Exempt Bonds", 2020

Rate (4.7 / 5) 58 votes
Size: 152 KB
5 pages

Instructions for IRS Form 990, 990-EZ Schedule A "Public Charity Status and Public Support", 2019

Rate (4.6 / 5) 99 votes
Size: 279 KB
19 pages

Instructions for IRS Form 990 Schedule D "Supplemental Financial Statements", 2019

Rate (4.5 / 5) 92 votes
Size: 159 KB
6 pages

Instructions for IRS Form 990 Schedule J "Compensation Information", 2019

Rate (4.8 / 5) 94 votes
Size: 159 KB
6 pages

Instructions for IRS Form 990 "Return of Organization Exempt From Income Tax", 2019

Rate (4.7 / 5) 94 votes
Size: 1 MB
103 pages

Instructions for IRS Form 990 Schedule F "Statement of Activities Outside the United States", 2019

Rate (4.6 / 5) 109 votes
Size: 151 KB
5 pages

IRS Form 8990 "Limitation on Business Interest Expense Under Section 163(J)"

Rate (4.6 / 5) 129 votes
Size: 103 KB
3 pages

Instructions for IRS Form 8990 "Limitation on Business Interest Expense Under Section 163(J)", 2019

Rate (4.5 / 5) 44 votes
Size: 228 KB
11 pages

IRS Form 990-W "Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt Organizations (And on Investment Income for Private Foundations)", 2019

Rate (4.5 / 5) 186 votes
Size: 174 KB
7 pages

IRS Form 990-N "Electronic Notice (E-Postcard)", 2019

Rate (4.4 / 5) 73 votes
Size: 1 MB
1 page

Download this annual report form if you are a small tax-exempt organization and not required to file Form 990 or Form 990-EZ. This document, also known as the IRS annual electronic notice e-postcard, only exists in an electronic format.

IRS Form 990-T "Exempt Organization Business Income Tax Return (And Proxy Tax Under Section 6033(E))", 2019

Rate (4.5 / 5) 71 votes
Size: 1 MB
6 pages

IRS Form 990-T Schedule M "Unrelated Business Taxable Income From an Unrelated Trade or Business", 2019

Rate (4.8 / 5) 100 votes
Size: 83 KB
1 page

Instructions for IRS Form 990-T "Exempt Organization Business Income Tax Return (And Proxy Tax Under Section 6033(E))", 2019

Rate (4.6 / 5) 106 votes
Size: 504 KB
32 pages

IRS Form 990-PF "Return of Private Foundation or Section 4947(A)(1) Trust Treated as Private Foundation", 2019

Rate (4.6 / 5) 85 votes
Size: 1 MB
13 pages

This form, also known as the private foundation tax return, can also substitute Form 1041, if a trust has no taxable income. Use this form to calculate the tax on the income from an investment and to report charitable activities and distributions.

IRS Form 990-EZ "Short Form Return of Organization Exempt From Income Tax", 2019

Rate (4.4 / 5) 44 votes
Size: 375 KB
4 pages

This form is normally available for public inspection and is used by organizations to report their financial information required by Section 6033 to the Internal Revenue Service (IRS).

Instructions for IRS Form 990-EZ "Short Form Return of Organization Exempt From Income Tax", 2020

Rate (4.5 / 5) 101 votes
Size: 1 MB
48 pages

Instructions for IRS Form 990-PF "Return of Private Foundation or Section 4947(A)(1) Nonexempt Charitable Trust Treated as a Private Foundation", 2019

Rate (4.4 / 5) 50 votes
Size: 1 MB
40 pages