Filing guides
What each kind of small nonprofit files with the IRS every year, how group exemptions work, and when the return is due. Each guide cites the IRS pages it relies on.
By type of organization
- 4-H clubs and scout units: Whether a 4-H club, scout troop or similar youth unit files its own IRS return depends on how it is set up. Group exemptions, group returns, and how to check.
- Booster clubs: What an athletic, band or arts booster club files with the IRS each year, why the school's status does not cover it, and the fundraising-credit rule to know.
- Church-affiliated groups: Churches do not file Form 990. Which church-affiliated groups also don't (integrated auxiliaries, church schools) and which do, such as separate charities.
- Fraternity and sorority chapters: What a fraternity or sorority chapter, its house corporation and its foundation file with the IRS, the social club income rules, and when Form 990-T applies.
- Kiwanis, Rotary and Lions clubs: What a local Kiwanis, Rotary or Lions club and its club foundation file with the IRS each year, why they are often two returns, and when each one is due.
- PTAs and PTOs: Which IRS return a PTA or PTO files, when it is due, how a state PTA group exemption works, and California Form 199. 990-N $24.99.
- VFW and American Legion posts: What a VFW, American Legion or other veterans post and its auxiliary file with the IRS, why bar and gaming sales count in full, and how group exemptions work.
- Youth sports leagues: What a local youth baseball, softball or soccer league files with the IRS, why registration fees count as gross receipts, and how charters and group exemptions work.
By form
- Form 990-EZ: Form 990-EZ is for nonprofits with gross receipts under $200,000 and assets under $500,000. What it asks, schedules, due date, penalties. E-file for $99.99.
Ready to file?
990.tax e-files Form 990-N, Form 990-EZ, the Form 8868 extension and California Form 199.