Tax 990

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Tax-Exemption for Nonprofits

Any nonprofit organizations that are organized and operated exclusively for any exempt purposes are eligible to obtain federal tax exemption. These organizations must file Form 990 series annually to report the information required by the IRS.

The Form 990 series consists of multiple form applicable form or appropriate form. Organizations are required to file the appropriate form that matches their gross receipts , assets , and primary source of funding.


Find Your Nonprofit Filing Requirements in One Place!

The IRS may classify your organization under various IRS sections for tax-exemption purposes according to how your nonprofit organization is organized and operated. You can find your organization’s eligibility for tax exemption and annual filing requirements here.

Type of Organization Eligibility for tax-exemption Application for Exemption Annual Filing Requirements
Animal Rescues Organizations that are involved in the prevention of cruelty to animals that are strayed, abandoned, or harmed can obtain federal tax exemption under Section 501(c)(3).
  • Form 1023
  • Form 1023 EZ
  • Form 990-N
  • Form 990-EZ
  • Form 990
  • Form 990-PF
Black Lung Benefit Trusts Organizations that are funded by the coal mine operators to satisfy their liability for disability or death due to black lung diseases can apply for federal tax exemption under Section 501(c)(21). Form 1024
  • Form 990-N
  • Form 990
Business Leagues, Chambers of Commerce, and Real Estate Boards Organizations that work towards the improvement of business conditions of one or more lines of business can obtain federal tax exemption under
Section 501(c)(6).
Form 1024
  • Form 990-N
  • Form 990-EZ
  • Form 990
Cemetery Companies Organizations that are involved in burial and incidental activities can obtain federal tax exemption under Section 501(c)(13). Form 1024
  • Form 990-N
  • Form 990-EZ
  • Form 990
Charitable Risk Pools Organizations that pool certain insurance risks of sec 501(c) (3) organizations can apply for federal tax exemption under Section 501(n). Form 1023
  • Form 990-N
  • Form 990-EZ
  • Form 990
Child Care Organizations Organizations that are involved in providing care to children can apply for federal tax exemption under Section 501(k). Form 1023
  • Form 990-N
  • Form 990-EZ
  • Form 990
Churches Churches, their integrated auxiliaries, and certain other religious organizations are automatically classified as tax-exempt by the IRS under
Section 501(c)(3).
N/A

None

Note: Churches can still file Form 990 voluntarily to achieve public integrity.

  • Form 990-N
  • Form 990-EZ
  • Form 990
Civic Leagues and Social Welfare Organizations Organizations that are involved in the promotion of community welfare, charitable, educational, or recreational activities can obtain federal tax exemption under Section 501(c)(4). Form 1024
  • Form 990-N
  • Form 990-EZ
  • Form 990
CO-OP health insurance issuers Organizations that operate as qualified health insurance issuers who have received a loan or grant under the CO-OP program can apply for federal tax exemption under Section 501(c)(29).
  • Form 1024
  • Form 8718
  • Form 990-N
  • Form 990-EZ
  • Form 990
Cooperative Hospital Service Organizations Organizations that are involved in performing cooperative services for hospitals can apply for federal tax exemption under Section 501(e). Form 1023
  • Form 990-N
  • Form 990-EZ
  • Form 990
Cooperative Organizations to Finance Crop Operations Organizations that are corporations organized by an IRC Section 521 farmers’ cooperative marketing or purchasing association or members to finance the members’ or other producers’ crop operations can obtain federal tax exemption under
Section 501(c)(16).
  • Form 1120-C
  • Form 1024
  • Form 990-N
  • Form 990-EZ
  • Form 990
Cooperative Service Organizations of Operating Educational Organizations Organizations that are involved in performing collective investment services for educational organizations can apply for federal tax exemption under Section 501(f). Form 1023
  • Form 990-N
  • Form 990-EZ
  • Form 990
Corporations Organized under Act of Congress (including Federal Credit Unions) Organizations that act as the Instrumentalities of the United States and are supervised by the National Credit Union Association can obtain federal tax exemption under Section 501(c)(1). N/A None
Credit Counseling Organization Organizations that are involved in offering credit counseling services can apply for federal tax exemption under Section 501(q). Form 1023
  • Form 990
Domestic Fraternal Societies and Associations Organizations whose earnings are devoted to charitable, fraternal, and other specified purposes within a domestic lodge system can obtain federal tax exemption under Section 501(c)(10). Form 1024
  • Form 990-N
  • Form 990-EZ
  • Form 990
Employee Associations Local Employee Associations that promote any exempt purposes, such as charitable, educational, or recreational, can be tax-exempt under IRC
Section 501(c)(4).
  • Form 1023
  • Form 1023 EZ
  • Form 990-N
  • Form 990-EZ
  • Form 990
Employee Funded Pension Trusts (created before June 25, 1959) Organizations that are created before June 25, 1959, and provide payment of benefits under a pension plan funded by the employees can obtain federal tax exemption under Section 501(c)(18). Form 1024
  • Form 990-N
  • Form 990-EZ
  • Form 990
Farmers' Cooperative Associations Organizations that perform cooperative marketing and purchase for agricultural procedures can apply for federal tax exemption under Section 521(a).
  • Form 1028
  • Form 1024
  • Form 1120-C
Fraternal Beneficiary Societies and Associations Organizations that provide payment of life, sickness, accident, or other benefits to members within a lodge system can obtain federal tax exemption under Section 501(c)(8). Form 1024
  • Form 990-N
  • Form 990-EZ
  • Form 990
Hospitals Hospitals that are involved in promoting health by providing healthcare services can obtain tax exemption from the IRS under Section 501(c)(3).
  • Form 1023
  • Form 1023 EZ
  • Form 990-N
  • Form 990-EZ
  • Form 990
Labor, Agricultural, and Horticultural Organizations Organizations involved in educational or instructive activities, improving conditions of work, and improving products and/or efficiency can obtain federal tax exemption under Section 501(c)(5). Form 1024
  • Form 990-N
  • Form 990-EZ
  • Form 990
Mutual Insurance Companies or Associations Organizations that are involved in providing insurance to members substantially at cost can obtain federal tax exemption under Section 501(c)(15). Form 1024
  • Form 990-N
  • Form 990-EZ
  • Form 990
National Railroad Retirement Investment Trust Organizations that are involved in managing and investing the assets of the Railroad Retirement Account can apply for federal tax exemption under Section 501(c)(28). Form 1024
  • Form 990-N
  • Form 990
Political Organizations A political party, committee, association, or organization operating exclusively for any exempt purposes can obtain federal tax exemption under IRC Section 527. Form 8871
  • Form 990 EZ
  • Form 990
  • Form 1120-POL
PTAs Parents Teachers Associations (PTAs) that aim to improve parental involvement in Schools can obtain federal tax exemption under Section 501(c)(3).
  • Form 1023
  • Form 1023 EZ
  • Form 990-N
  • Form 990-EZ
  • Form 990
  • Form 990-PF
Religious and Apostolic Associations Organizations that perform regular business activities and communal religious activities can apply for federal tax exemption under Section 501(d). Form 1024 Form 1065
Scientific, Charitable, Literary, Testing for Public Safety Organizations Organizations that operate towards scientific research, literary, public safety, or any charitable purposes are eligible to obtain federal tax exemption under Section 501(c)(3).
  • Form 1023
  • Form 1023 EZ
  • Form 990-N
  • Form 990-EZ
  • Form 990
  • Form 990-PF
Schools The educational organizations that meet the requirements of IRC section 170(b)(1)(A)(ii) can apply for federal tax exemption under Section 501(c)(3).
  • Form 1023
  • Form 1023 EZ
  • Form 990-N
  • Form 990-EZ
  • Form 990
  • Form 990-PF
Social and Recreation Clubs Organizations whose activities are in relation to pleasure, recreation, and other similar nonprofitable purposes can obtain federal tax exemption under Section 501(c)(7). Form 1024
  • Form 990-N
  • Form 990-EZ
  • Form 990
Sports Clubs Sports clubs involved in the promotion of any sporting activities among the public can obtain tax exemption from the IRS under Section 501(c)(3).
  • Form 1023
  • Form 1023 EZ
  • Form 990-N
  • Form 990-EZ
  • Form 990
  • Form 990-PF
State-Chartered Credit Unions and Other Mutual Financial Organizations Organizations that are organized and operated for mutual purposes and without profit to provide reserve funds for, and insurance of, shares or deposits in certain banks and loan associations can obtain federal tax exemption under Section 501(c)(14). Form 1024
  • Form 990-N
  • Form 990-EZ
  • Form 990
State-Sponsored High-Risk Health Coverage Organizations Organizations that provide health care coverage to high-risk individuals are eligible to apply for federal tax exemption under Section 501(c)(26). Form 1024
  • Form 990-N
  • Form 990-EZ
  • Form 990
State-Sponsored Workers' Compensation Reinsurance Organizations Organizations that offer reimbursements to the members for losses under workers' compensation acts, you can apply for federal tax exemption under Section 501(c)(27). Form 1024
  • Form 990-N
  • Form 990-EZ
  • Form 990
Supplemental Unemployment Benefit Trusts Organization that provides the payment of supplemental unemployment and compensation benefits can obtain federal tax exemption under Section 501(c)(17). Form 1024
  • Form 990-N
  • Form 990-EZ
  • Form 990
Teachers' Retirement Fund Associations Organizations that are involved in providing payment of retirement benefits can obtain federal tax exemption under Section 501(c)(11). Form 1024
  • Form 990-N
  • Form 990-EZ
  • Form 990
Title Holding Corporations for Exempt Organizations
  • Organizations that hold the title to the property of an exempt organization and distribute net income to it are eligible to obtain federal tax exemption under Section 501(c)(2). (Single Parent Corporations)
  • Organizations that hold the title and payment over income from real property to 35 or fewer parents or beneficiaries can apply for federal tax exemption under Section 501(c)(25). (Multiple Parent Corporations)
Form 1024
  • Form 990-N
  • Form 990-EZ
  • Form 990
Veteran Organizations
  • Organizations that comprise members of past or present members of the U.S. armed forces can apply for federal tax exemption under
    Section 501(c)(19).
  • Veteran organizations that were established before 1880 and provide insurance and other benefits to veterans can apply for federal tax exemption under Section 501(c)(23).
Form 1024
  • Form 990-N
  • Form 990-EZ
  • Form 990
Voluntary Employees Beneficiary Associations Organizations that operate as an employee association and provide for payment of life, sickness, accident, or other benefits to members can obtain federal tax exemption under Section 501(c)(9). Form 1024
  • Form 990-N
  • Form 990-EZ
  • Form 990
Withdrawal Liability Payment Fund Organizations that provide funds to meet the liability of employers withdrawing from a multi-employer pension fund can apply for federal tax exemption under Section 501(c)(22). Form 1024
  • Form 990-N
  • Form 990-EZ
  • Form 990

E-File your Nonprofit Tax Returns