Form 990 – Return of Organization Exempt from Income Tax

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Form 990

Instructions for Form 990 (HTML)

Forms 990 and 990-EZ are used by tax-exempt organizations, nonexempt charitable trusts, and section 527 political organizations to provide the IRS with the information required by section 6033.

Required electronic filing by exempt organizations.

For tax years beginning on or after July 2, 2019, section 3101 of PL 116-25 requires that returns by exempt organizations be filed electronically. If you are filing Form 990 for a tax year beginning on or after July 2, 2019, you must file the return electronically. Limited exceptions apply. See When, Where, and How To File, later, for more information.

Electronic filing requirements have not changed for Form 990 filers with tax years beginning before July 2, 2019 (which includes calendar year 2019 Forms 990). Required electronic filing for calendar year filers will apply for tax years beginning in 2020 and later.

Guidance on parking fringe expenses.

IRS issued interim guidance for taxpayers to determine the amount of parking expenses for qualified transportation fringes (QTFs) that is nondeductible under section 274(a)(4) of the Code and for tax-exempt organizations to determine the corresponding increase in the amount of unrelated business taxable income (UBTI) under section 512(a)(7) attributable to the nondeductible parking expenses, and provided penalty relief to tax-exempt organizations. See IRS Notices 2018-99, 2018-100, for details.