Annual Exempt Organization Return: Who Must File

Every organization exempt from federal income tax under Internal Revenue Code section 501(a) must file an annual information return except:

  • A church irs application, an interchurch organization of local units of a church, a convention or association of churches 
  • An integrated auxiliary of a church 
  • A church irs application -affiliated organization that is exclusively engaged in managing funds or maintaining retirement programs 
  • A school below college level affiliated with a church or operated by a religious order 
  • Church-affiliated mission societies if more than half of their activities are conducted in, or are directed at persons in, foreign countries 
  • An exclusively religious activity of any religious order 
  • A state institution, the income of which is excluded from gross income under section 115, 
  • A corporation described in Section 501(c)(1) that is organized under an Act of Congress, an instrumentality of the United States and is exempt from federal income taxes 
  • A stock bonus, pension or profit-sharing trust that qualifies under Section 401(required to file Form 5500, Annual Return/Report of Employee Benefit Plan) 
  • A religious or apostolic organization described in Section 501(d) (required to file Form 1065, U.S. Return of Partnership Income) 
  • A governmental unit or an affiliate of a governmental unit that meets the requirements of Revenue Procedure 95-48 PDF, 1995-2 C.B. 418 
  • A private foundation described in Section 501(c)(3) and exempt under Section 501(a) (required to file Form 990-PF, Return of Private Foundation) 
  • A political organization that is a state or local committee of a political party, a political committee of a state or local candidate, a caucus or association of state or local officials, or required to report under the Federal Election Campaign Act of 1971 as a political committee

An exempt organization with church irs application (other than a private foundation) that normally has annual gross receipts of $50,000 or less and therefore is eligible to file an annual electronic notice Form 990-N instead of an annual information return)

A foreign organization, or an organization located in a U.S. possession, that normally has annual gross receipts from sources within the United States of $50,000 or less and therefore is eligible to file an annual electronic notice (Form 990-N instead of an annual information return)

Note: A Section 509(a)(3) supporting organization must generally file Form 990 or 990-EZ. The exceptions listed above are not available to a supporting organization unless it is an integrated auxiliary of a church or an exclusively religious activity of a religious order.

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