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Who Must File, later, before completing this form.įorm 990-EZ can’t be used by a private foundation required to file Form 990-PF. See the instructions for lines 44 and 45, and General Instruction A. Sponsoring organizations of donor advised funds (as defined in section 4966(d)(1)), organizations that operate a hospital facility, organizations recognized by the IRS as section 501(c)(29) nonprofit health insurance issuers, and certain controlling organizations defined in section 512(b)(13) must file Form 990 rather than Form 990-EZ regardless of the amount of their gross receipts and total assets. Other purposes of Form 990 and 990-EZ include the following.įorm 990-EZ can be filed by organizations with gross receipts of less than $200,000 and total assets of less than $500,000 at the end of their tax year. How the public perceives an organization in such cases may be determined by the information presented on its return. Some members of the public rely on Form 990 or 990-EZ as the primary or sole source of information about a particular organization. For more details, see Appendix D: Public Inspection of Returns, later, and the Instructions for Schedule B (Form 990, 990-EZ, or 990-PF). For other organizations that file Form 990 or 990-EZ, parts of Schedule B can be open to public inspection. Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Trust Treated as Private Foundation, is also open for public inspection for organizations filing Form 990-PF. Schedule B (Form 990, 990-EZ, or 990-PF), Schedule of Contributors, is open for public inspection for section 527 organizations filing Form 990 or 990-EZ. Form 990, Return of Organization Exempt From Income Tax, and Form 990-EZ are used by tax-exempt organizations, nonexempt charitable trusts (that are not treated as private foundations), and section 527 political organizations to provide the IRS with the information required by section 6033.Īn organization's completed Form 990 or 990-EZ, and a section 501(c)(3) organization's Form 990-T, Exempt Organization Business Income Tax Return, are generally available for public inspection as required by section 6104.