What Form 990 is
Form 990 is the annual information return that many US tax-exempt organisations file with the Internal Revenue Service.
- The IRS says tax-exempt organisations, nonexempt charitable trusts and section 527 political organisations file Form 990 to give the IRS the information required by section 6033 of the Internal Revenue Code.1
- Schedule A is used to report public charity status and public support.1
- Schedule B is the schedule of contributors used with Form 990, Form 990-EZ and Form 990-PF.1
- Schedule D carries supplemental financial reporting, including donor advised funds, conservation easements, certain art and museum collections and endowment funds.1
Sources
- Internal Revenue Service, About Form 990, Return of Organization Exempt from Income Tax (28 October 2026)