Form 990 Filing for Schools

Generally no. A public school is part of a state or local government unit, and governmental units aren't required to file Form 990. Donations to a public school can still be deductible because it is a government entity. The school's PTA, booster club or education foundation is a separate 501(c)(3) organization with its own filing requirement.

It depends on how the charter school is set up. A charter school operated by a nonprofit corporation with its own 501(c)(3) status files Form 990, 990-EZ, or 990-N like any other private school, including Schedule E. A charter school run directly by a district or other government body generally does not file.

Not if the school is below college level and is affiliated with a church or operated by a religious order: the IRS lists these schools among organizations not required to file Form 990 or 990-EZ. They must still certify their racial nondiscrimination policy every year on Form 5578. Religious colleges and universities are not covered by this exception.

Schedule E is the Form 990 and 990-EZ schedule for schools. If your school checks the school box on Schedule A, you answer "Yes" on Form 990, Part IV, line 13 (or Form 990-EZ, Part VI, line 48) and attach Schedule E. It covers your racially nondiscriminatory policy, how you publicize it, and the records you keep. Tax990 includes it at no extra cost.

Yes. Every 501(c)(3) organization that operates a private school must certify each year. Schools that file Form 990 or 990-EZ do it on Schedule E. Schools that don't file either form, such as 990-N filers and church-affiliated schools, file Form 5578 by the same due date.

No. The IRS instructions for Form 1023-EZ say an organization seeking recognition as a school is not eligible to use it. Schools apply on the full Form 1023, filed electronically through Pay.gov.

Under the 2025 Form 990 instructions, a late return can draw a penalty of $25 per day, up to the lesser of $13,000 or 5% of the school's gross receipts. Schools with gross receipts over $1,309,500 face $130 per day, up to $65,000. Missing any required return for three consecutive years automatically revokes tax-exempt status.

Yes. Form 8868 requests an automatic 6-month extension for Form 990, 990-EZ or 990-T. It has to be filed on or before the original due date. Form 990-N has no extension.

Sometimes. Income from a trade or business that is regularly carried on and unrelated to the school's educational purpose, such as selling advertising in event programs, can be unrelated business income. Many common items are excluded, including most rent from real property and activities run almost entirely by unpaid volunteers. A school with $1,000 or more in gross unrelated business income files Form 990-T in addition to its regular return.

Yes. Form 990 and 990-EZ returns, including Schedule E, are open to public inspection, and a school must make its last three years of returns available on request. Names and addresses of donors listed on Schedule B are not disclosed.

Yes. Each school with its own EIN files its own return, but a network, diocese or charter management organization can prepare and track them all from a single Tax990 account.

Yes, if it has its own EIN and its own exemption. A school foundation, PTA, PTO or booster club files its own 990-series return, apart from the school's return. Tax990 can manage both in the same account.