At File 990, we’re proud to be your top choice for nonprofit organizations to file their tax returns online. We offer filing of both 990-N and 990 EZ e-postcards. If you have a nonprofit organization, one thing that you need to know is that some organizations aren’t permitted to file a 990-N. We’d like to tell you about what types of organizations aren’t permitted to file these tax forms.

Nonprofit Organizations with Gross Receipts That Exceed $50,000

This is the key point to a 990-N. As the 990-N is concerned with small nonprofit organizations, those organizations that are too large won’t be permitted to file one. With the 990-N, the cutoff is with nonprofit organizations that have gross receipts of $50,000. If you’re over that mark, you won’t be able to fill out a 990-N. If incomes fluctuate over the years, you should use the average gross receipts over the past three years to determine whether you’re over $50,000.

Other Specific Nonprofit Organizations Not Permitted to File a 990-N

Other nonprofit organizations not permitted to file a 990-N include the following:

  • Private foundations aren’t permitted to file a 990-N and they will instead file a 990-PF.
    Political organizations that are required to file an annual exempt organization return also aren’t permitted to file a 990-N; instead they’ll file a 990 or
  • a 990-EZ.
  • Supporting organizations need to file a 990 or a 990-EZ instead with a few exceptions. These include:
    • Integrated auxiliaries of churches.
    • Exclusively religious activities by religious orders.
    • Organizations with gross receipts that are generally $5,000 or less and also support a section 501 (c)(3) religious organization.

Contact File 990 Today!

If you’re interested in filing your taxes with us for your nonprofit organization, we encourage you to take a look at our pricing page and choose whether the 990-N or the 990-EZ is for you. If you have any questions, please don’t hesitate to contact us with your concerns. We can’t wait to hear from you and help make your tax returns much simpler!