Form 1023 Part IX – Annual Filing of Form 990 Requirements

Do you have to file Form 990?

Form 1023 Part IX,  Certain organizations are not required to file annual information returns or notices (Form 990, Form 990-EZ, or Form 990-N, e-Postcard). If you are granted tax-exemption, are you claiming to be excused from filing Form 990, Form 990-EZ, or Form 990-N?

Form 1023 Part IX – Annual Filing Of Form 990 Requirements

The answer is a big fat NO. The reason is that if you answer yes, you’ll most likely be questioned on why you said yes. The safe answer is no, whether you think you’ll file or not. It’s simple, if you make more than $50,000 you file, if not you file 990 E-card.

Please take the time to read about the Form 990 and your obligation as a tax-exempt organization to file your information returns every year. There are severe penalties for failure to file or late filing which you should avoid at all cost.

For the sake of the Form 1023, check the no option and move on unless you’re a church.

Churches are generally not required to file form 990, as the separation of Church and State doctrine trumps transparency and equality.



(Next Step) Instructions For Form 1023 Part X – Signature And Uploading Your Attachments
(Previous Step) Form 1023 Part VIII (8)- Effective Date, 27 month Rule

Nonprofit Bylaws - Nonprofit Articles of Incorporation - Nonprofit Conflict of Interest Policy

NOTE: If you’d like to receive the following organizing documents:

  • Nonprofit Articles of Incorporation,
  • Nonprofit Bylaws,
  • Nonprofit Conflict of Interest Policy,
  • Conflict of Interest Policy Acknowledgment,
  • Form 1023 Attachment with all the answers,
  • Form 1023 Expedite Letter template,
  • and Donor Contribution Form

in Microsoft Word Document format, please consider making a donation and you’ll get to download them immediately. Not only they're worth well over $1000 in value, they will save you weeks of copy pasting and formatting as they are ready to go templates which only need changing names and addresses.
IRS Form 1023 Application Review