Manual: IRS 990 reports

501(c)(3) nonprofit organizations are required to file an annual report to the IRS.  This report, called IRS-990, is due on the 15th day of the 5th month following the end of the fiscal year.  Covenant partners that are part of our Group 501(c)(3) exemption have a July to June fiscal year making the IRS filing due by the 15th of November.  The filing date for those not under our group exemption and with a calendar fiscal year is the 15th of May.


There are three types of 990 reports:

  • 990-N: this is for organizations with less than $50,000 in receipts.  This is also called the e-postcard and is filed electronically.  This is the simplest reporting form.
  • 990-EZ is for organizations with gross receipts of less than $200,000 and assets of less than $500,000. This is a four-page form that asks specific questions about the organization and requires the reporting of financial information.
  • 990 is for organizations with gross receipts of more than $200,000 and/or assets of more than $500,000. This is a more complex form and may require the assistance of your accountant to complete.


NOTE:  Failure to file the appropriate 990 by the due date can result in the organization losing its 501(c)(3) status and may impact the eligibility of other group members.  There should be no reason that the reports aren’t filed on time, but in the event of some disaster that prevents a timely filing an extension can be requested.


Additional reporting requirements:

  • Those filing form 990-N must notify Americus of the date of filing and send in fiscal year-end financial reports including a balance sheet and profit & loss report.
  • Those filing forms 999-EZ and 990 must provide Americus with a copy of the filing along with fiscal year-end financial reports including a balance sheet and profit & loss report.


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