Form 990-EZ – Short Form Return of Organization Exempt from Income Tax

Last reviewed: 2025-10-26

Use the Form 990ez Tax Form Calculator Form 990ez as a stand alone tax form calculator to quickly calculate specific amounts for your 2026 990ez state tax return. Alternatively, you can use one of our Combined Federal and State Tax Estimators to quickly calculate your salary, tax, and take-home pay.

Form 990-EZ is the streamlined IRS return used by smaller tax-exempt organizations, such as charities, social clubs, and educational groups. To qualify, an organization must have:

Gross receipts under $200,000
Total assets under $500,000

Organizations above these limits must file the full Form 990. If under $50,000 in gross receipts, consider filing Form 990-N (e-Postcard) instead.

Form 990-EZ structure:

Part I: Revenue, expenses, and net assets
Part II: Balance sheet
Part III: Program service accomplishments
Part IV: Officers, directors, trustees, and key employee compensation
Part V: IRS compliance questions (e.g., political activities, grants, tax filings)

Use attachments as needed for detailed disclosures. All tax-exempt returns are publicly available once filed with the IRS.

Short Form Return of Organization Exempt From Income Tax
A For the 2016 calendar year, or tax year beginning , 2016, and ending , 20
B Check if applicable: Address change Name change Initial return Final return/terminated Amended return Application pending		C Name of organization				D Employer identification number
		Number and street (or P.O. box, if mail is not delivered to street address)		Room/suite		E Telephone number
		City or town, state or province, country, and ZIP or foreign postal code				F Group Exemption Number ▸
G Accounting Method: Cash Accrual Other (specify) ▸ I Website: ▸ J Tax-exempt status (check only one) — 501(c)(3) 501(c) () ◂ (insert no.) 4947(a)(1) or 527					H Check ▸ if the organization is not required to attach Schedule B (Form 990, 990-EZ, or 990-PF).
K Form of organization: Corporation Trust Association Other L Add lines 5b, 6c, and 7b to line 9 to determine gross receipts. If gross receipts are $200,000 or more, or if total assets (Part II, column (B) below) are $500,000 or more, file Form 990 instead of Form 990-EZ ▸
Part I Revenue, Expenses, and Changes in Net Assets or Fund Balances (see the instructions for Part I) Check if the organization used Schedule O to respond to any question in this Part I
Revenue	1	Contributions, gifts, grants, and similar amounts received				1
	2	Program service revenue including government fees and contracts				2
	3	Membership dues and assessments				3
	4	Investment income				4
	5a	Gross amount from sale of assets other than inventory		5a
	b	Less: cost or other basis and sales expenses		5b
	c	Gain or (loss) from sale of assets other than inventory (Subtract line 5b from line 5a)				5c
	6	Gaming and fundraising events
	6a	Gross income from gaming (attach Schedule G if greater than $)		6a
	b	Gross income from fundraising events (not including $ of contributions from fundraising events reported on line 1) (attach Schedule G if the sum of such gross income and contributions exceeds $)		6b
	c	Less: direct expenses from gaming and fundraising events		6c
	d	Net income or (loss) from gaming and fundraising events (add lines 6a and 6b and subtract line 6c)				6d
	7a	Gross sales of inventory, less returns and allowances		7a
	b	Less: cost of goods sold		7b
	c	Gross profit or (loss) from sales of inventory (Subtract line 7b from line 7a)				7c
	8	Other revenue (describe in Schedule O)				8
	9	Total revenue. Add lines 1, 2, 3, 4, 5c, 6d, 7c, and 8 ▸				9
Expenses	10	Grants and similar amounts paid (list in Schedule O)				10
	11	Benefits paid to or for members				11
	12	Salaries, other compensation, and employee benefits				12
	13	Professional fees and other payments to independent contractors				13
	14	Occupancy, rent, utilities, and maintenance				14
	15	Printing, publications, postage, and shipping				15
	16	Other expenses (describe in Schedule O)				16
	17	Total expenses. Add lines 10 through 16 ▸				17
Expenses	18	Excess or (deficit) for the year (Subtract line 17 from line 9)				18
	19	Net assets or fund balances at beginning of year (from line 27, column (A)) (must agree with end-of-year figure reported on prior year’s return)				19
	20	Other changes in net assets or fund balances (explain in Schedule O)				20
	21	Net assets or fund balances at end of year. Combine lines 18 through 20 ▸				21
Part II Balance Sheets (see the instructions for Part II) Check if the organization used Schedule O to respond to any question in this Part II
					(A) Beginning of year	(B) End of year
22	Cash, savings, and investments					22
23	Land and buildings					23
24	Other assets (describe in Schedule O)					24
25	Total assets					25
26	Total liabilities (describe in Schedule O)					26
27	Net assets or fund balances (line 27 of column (B) must agree with line 21)					27
Part III Statement of Program Service Accomplishments (see the instructions for Part III) Check if the organization used Schedule O to respond to any question in this Part III							Expenses (Required for section 501(c)(3) and 501(c)(4) organizations; optional for others.)
What is the organization’s primary exempt purpose? Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. In a clear and concise manner, describe the services provided, the number of persons benefited, and other relevant information for each program title.
28	(Grants ) If this amount includes foreign grants, check here ▸					28a
29	(Grants ) If this amount includes foreign grants, check here ▸					29a
30	(Grants ) If this amount includes foreign grants, check here ▸					30a
31	Other program services (describe in Schedule O) (Grants ) If this amount includes foreign grants, check here ▸					31a
32	Total program service expenses (add lines 28a through 31a) ▸					32
Part IV List of Officers, Directors, Trustees, and Key Employees (list each one even if not compensated—see the instructions for Part IV) Check if the organization used Schedule O to respond to any question in this Part IV
(a) Name and title			(b) Average hours per week devoted to position	(c) Reportable compensation (Forms W-2/1099-MISC) (if not paid, enter -0-)	(d) Health benefits, contributions to employee benefit plans, and deferred compensation		(e) Estimated amount of other compensation












Part V Other Information (Note the Schedule A and personal benefit contract statement requirements in the instructions for Part V) Check if the organization used Schedule O to respond to any question in this Part V
							Yes	No
33	Did the organization engage in any significant activity not previously reported to the IRS? If “Yes,” provide a detailed description of each activity in Schedule O					33
34	Were any significant changes made to the organizing or governing documents? If “Yes,” attach a conformed copy of the amended documents if they reflect a change to the organization's name. Otherwise, explain the change on Schedule O (see instructions)					34
35a	Did the organization have unrelated business gross income of $ or more during the year from business activities (such as those reported on lines 2, 6a, and 7a, among others)?					35a
b	If “Yes,” to line 35a, has the organization filed a Form 990-T for the year? If “No,” provide an explanation in Schedule O					35b
c	Was the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization subject to section 6033(e) notice, reporting, and proxy tax requirements during the year? If “Yes,” complete Schedule C, Part III					35c
36	Did the organization undergo a liquidation, dissolution, termination, or significant disposition of net assets during the year? If “Yes,” complete applicable parts of Schedule N					36
37a	Enter amount of political expenditures, direct or indirect, as described in the instructions ▸			37a
b	Did the organization file Form 1120-POL for this year?					37b
38a	Did the organization borrow from, or make any loans to, any officer, director, trustee, or key employee or were any such loans made in a prior year and still outstanding at the end of the tax year covered by this return?					38a
b	If “Yes,” complete Schedule L, Part II and enter the total amount involved			38b
39	Section 501(c)(7) organizations. Enter:
a	Initiation fees and capital contributions included on line 9			39a
b	Gross receipts, included on line 9, for public use of club facilities			39b
40a	Section 501(c)(3) organizations. Enter amount of tax imposed on the organization during the year under: section 4911 ▸ ; section 4912 ▸ ; section 4955 ▸
b	Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in any section 4958 excess benefit transaction during the year, or did it engage in an excess benefit transaction in a prior year that has not been reported on any of its prior Forms 990 or 990-EZ? If “Yes,” complete Schedule L, Part I					40b
c	Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Enter amount of tax imposed on organization managers or disqualified persons during the year under sections 4912, 4955, and 4958 ▸
d	Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Enter amount of tax on line 40c reimbursed by the organization ▸
e	All organizations. At any time during the tax year, was the organization a party to a prohibited tax shelter transaction? If “Yes,” complete Form 8886-T					40e
41	List the states with which a copy of this return is filed ▸
42a	The organization's books are in care of ▸ Telephone no. ▸ Located at ▸ ZIP + 4 ▸
							Yes	No
b	At any time during the calendar year, did the organization have an interest in or a signature or other authority over a financial account in a foreign country (such as a bank account, securities account, or other financial account)? If “Yes,” enter the name of the foreign country: ▸ See the instructions for exceptions and filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).					42b
c	At any time during the calendar year, did the organization maintain an office outside the United States? If “Yes,” enter the name of the foreign country: ▸					42c
43	Section 4947(a)(1) nonexempt charitable trusts filing Form 990-EZ in lieu of Form 1041—Check here ▸ and enter the amount of tax-exempt interest received or accrued during the tax year ▸					43
							Yes	No
44a	Did the organization maintain any donor advised funds during the year? If “Yes,” Form 990 must be completed instead of Form 990-EZ ▸					44a
b	Did the organization operate one or more hospital facilities during the year? If "Yes," Form 990 must be completed instead of Form 990-EZ ▸					44b
c	Did the organization receive any payments for indoor tanning services during the year? ▸					44c
d	If "Yes" to line 44c, has the organization filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O ▸					44d
45a	Did the organization have a controlled entity within the meaning of section 512(b)(13)? ▸					45a
b	Did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If “Yes,” Form 990 and Schedule R may need to be completed instead of Form 990-EZ (see instructions) ▸					45b
46	Did the organization engage, directly or indirectly, in political campaign activities on behalf of or in opposition to candidates for public office? If “Yes,” complete Schedule C, Part I ▸					46
Part VI Section 501(c)(3) organizations only All section 501(c)(3) organizations must answer questions 47–49b and 52, and complete the tables for lines 50 and 51. Check if the organization used Schedule O to respond to any question in this Part VI
47	Did the organization engage in lobbying activities or have a section 501(h) election in effect during the tax year? If “Yes,” complete Schedule C, Part II ▸					47
48	Is the organization a school as described in section 170(b)(1)(A)(ii)? If “Yes,” complete Schedule E					48
49a	Did the organization make any transfers to an exempt non-charitable related organization? ▸					49a
49b	If “Yes,” was the related organization a section 527 organization?					49b
50	Complete this table for the organization's five highest compensated employees (other than officers, directors, trustees, and key employees) who each received more than $ of compensation from the organization. If there is none, enter “None.”
(a) Name and title of each employee			(b) Average hours per week devoted to position	(c) Reportable compensation (Forms W-2/1099-MISC)	(d) Health benefits, contributions to employee benefit plans, and deferred compensation		(e) Estimated amount of other compensation





f Total number of other employees paid over $ ▸
51	Complete this table for the organization's five highest compensated independent contractors who each received more than $ of compensation from the organization. If there is none, enter “None.”
(a) Name and business address of each independent contractor			(b) Type of service /td>			(c) Compensation





d Total number of other independent contractors each receiving over $ ▸
52	Did the organization complete Schedule A? Note: All section 501(c)(3) organizations must attach a completed Schedule A ▸ Yes No

Be sure to:

Maintain accurate records for grants, donations, and all fundraising income.
Reconcile beginning and ending net asset balances carefully—errors here can flag audits.
Disclose any changes to bylaws, governance, or financial procedures.
File electronically; the IRS mandates e-filing for most exempt organizations.

Missing the filing deadline can result in automatic revocation of exempt status.

Last reviewed: 2025-10-26: If you believe this form requires an update, please contact us.

Form 990-EZ is a valuable tool for maintaining transparency and compliance. Many donors, state charity regulators, and watchdog organizations reference this form to assess nonprofit governance and financial health.

Use our 990-EZ calculator to ensure all sections are completed correctly and financials are accurately reported before filing with the IRS.

Frequently Asked Questions

Can I estimate the General Business Credit?

Start with Form 3800 and then reflect the credit here.

How much would a 401(k) contribution change my net?

Model it with the 401(k) Calculator then rerun this page with your pre-tax amount.

Considering an IRS Offer in Compromise?

Read through Form 656-B to understand eligibility and steps.

What does FICA include?

FICA includes Social Security and Medicare payroll taxes withheld from employee wages.

Is there a quick pay-frequency comparison?

Yes—switch frequency on this page; for employer filings see 941 vs 944.

Important Notes

All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.